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BANCROFT 
LIBRARY 

THE  LIBRARY 

OF 

THE  UNIVERSITY 

OF  CALIFORNIA 


SECOND   EDITION. 


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W. 


CONTAINING     ALL 


THE  ACTS  OF  CONGRESS, 


A  N  1)      P  K  C ISION8      OF 


Commissioner  of  Internal  Kevenue  relating  thereto, 


INCLUDING     THE 


AMENDMENTS  OF  MARCH  3d,  1863. 


Carefully   Compared  with   and   Corrected   by   Official   Copies   of  the   same. 


SAN    FRANCISCO  : 

KENNY   &   ALEXANDER,   BOOKSELLERS  AND   STATIONERS, 

No.  603  MONTGOMERY  STREET. 

1863. 


u 


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CONTAINING      ALL 


THE  ACTS  OF  CONGRESS, 


AND     DECISIONS     OF 


Commissioner  of  Internal  Eevenue  relating  thereto. 


CAREFULLY  COMPARED  WITH  AND  CORRECTED  BY  OFFICIAL 
COPIES  OF  THE  SAME. 


SAN  FRANCISCO: 

PUBLISHED  BY  KENNY  &  ALEXANDER,  BOOKSELLERS  AND  STATIONERS, 

No.  608  Montgomery  Street. 

1863. 


San  Francisco,  ) 

March  16th,  1863.    ) 

I  certify,  that  having  carefully  compared  the  sections  of  the 
Acts  of  Congress  and  the  decisions  of  the  Commissioner  of  In- 
ternal Revenue,  in  reference  to  Revenue  Stamps  herewith  printed, 
with  official  and  authentic  copies  of  the  same  in  this  office,  I 
believe  them  to  be  accurate  and  correct. 

.    WM.  Y.  PATCH, 

Collector  Internal  Revenue,  1st  District,  Cal. 


Towne  &  Bacon,  Printers,  586  Clay  Street. 


Sfe3 


CV 


GENERAL  PROVISIONS 

OF    T  H  E 

LAW  IN  REFERENCE  TO  STAMP  DUTIES. 

[From  the  Law  of  July  1st,  1862.] 


Sec.  94.  And  be  it  further  enacted,  That  on  and  after  the  first 
day  of  October,  eighteen  hundred  and  sixty-two,  there  shall  be  amp 
levied,  collected,  and  paid,  for  and  in  respect  of  the  several  in- 
struments, matters,  and  things  mentioned,  and  described  in  the 
schedule  (marked  B)  hereunto  annexed,  or  for  or  in  respect  of 
the  vellum,  parchment,  or  paper  upon  which  such  instruments,  Schedule  B. 
matters,  or  things,  or  any  of  them,  shall  be  written  or  printed  by 
any  person  or  persons,  or  party  who  shall  make,  sign,  or  issue 
the  same,  or  for  whose  use  or  benefit  the  same  shall  be  made, 
signed,  or  issued,  the  several  duties  or  sums  of  money  set  down 
in  figures  against  the  same,  respectively,  or  otherwise  specified 
or  set  forth  in  the  said  schedule. 

Sec.  95.  And  be  it  further  enacted,  That  if  any  person  or  per-  ^J^/jJpJ01 
sons  shall  make,  sign,  or  issue,  or  cause  to  be  made,  signed,  or 
issued,  any  instrument,  document,  or  paper  of  any  kind  or  descrip- 
tion whatsoever,  without  the  same  being  duly  stamped  for  denot- 
ing the  duty  hereby  imposed  thereon,  or  without  having  there- 
upon an  adhesive  stamp  to  denote  said  duty,  such  person  or 
persons  shall  incur  a  penalty  of  fifty  dollars,  and  such  instrument, 
document,  or  paper,  as  aforesaid,  shall  be  deemed  invalid  and  of 
no  effect. 

Sec.  96.  And  be  it  further  enacted,  That  no  stamp  appropri-  parSSuar'in- 
ated  to  denote  the  duty  charged  on  any  particular  instrument,  v^^jV10* to 
and  bearing  the  name  of  such  instrument  on  the  face  thereof,  other, 
shall  be  used  for  denoting  any  other  duty  of  the  same  amount,  or 
if  so  used  the  same  shall  be  of  no  avail. 


Y>iA 


Sec.  97.  And  be  it  further  enacted,  That  no  vellum,  parch- 
Forgery,  coun-  ment,  or  paper,  bearing  a  stamp  appropriated  by  name  to  any 
mirasSSStamps  Particu^ar  instrument,  shall  be  used  for  any  other  purpose,  or  if 
or  dies.  so  used  the  same  shall  be  of  no  avail. 

[Sections  96  and  97  have  been  amended  by  the  Act  of  Decem- 
ber 25th,  1862,  allowing  revenue  stamps  to  be  used  indiscrimin- 
ately, so  that  the  proper  values  are  affixed,  except  proprietary 
stamps.] 

Sec.  98.  And  be  it  further  enacted,  That  if  any  person  shall 
forge  or  counterfeit,  or  cause  or  procure  to  be  forged  or  counter- 
feited, any  stamp  or  die,  or  any  part  of  any  stamp  or  die,  which 
shall  have  been  provided,  made  or  used  in  pursuance  of  this  act, 
or  shall  forge,  counterfeit,  or  resemble,  or  cause  or  procure  to  be 
forged,  counterfeited,  or  resembled,  the  impression,  or  any  part 
of  the  impression,  of  any  such  stamp  or  die,  as  aforesaid,  upon 
any  vellum,  parchment,  or  paper,  or  shall  stamp  or  mark,  or 
cause  or  procure  to  be  stamped  or  marked,  any  vellum,  parch- 
ment, or  paper,  with  any  such  forged  or  counterfeited  stamp  or 
die,  or  part  of  any  stamp  or  die,  as  aforesaid,  with  intent  to 
defraud  the  United  States  of  any  of  the  duties  hereby  imposed, 
or  any  part  thereof,  or  if  any  person  shall  utter  or  sell,  or  expose 
to  sale,  any  vellum,  parchment,  or  paper,  article,  or  thing,  having 
thereupon  the  impression  of  any  such  counterfeited  stamp  or  die, 
or  part  of  any  stamp  or  die,  or  any  such  forged,  counterfeited,  or 
resembled  impression,  or  part  of  impression,  as  aforesaid,  know- 
ing the  same  respectively  to  be  forged,  counterfeited,  or  resem- 
bled ;  or  if  any  person  shall  knowingly  use  any  stamp  or  die 
which  shall  have  been  so  provided,  made  or  used,  as  aforesaid, 
with  intent  to  defraud  the  United  States ;  or  if  any  person  shall 
fraudulently  cut,  tear,  or  get  off,  or  cause  or  procure  to  be  cut, 
torn,  or  got  off,  the  impression  of  any  stamp  or  die  which  shall 
have  been  provided,  made  or  used  in  pursuance  of  this  act,  from 
any  vellum,  parchment,  paper,  or  any  instrument  or  writing 
charged  or  chargeable  with  any  of  the  duties  hereby  imposed — 
then,  and  in  every  such  case,  every  person  so  offending,  and 
every  person  knowingly  and  willfully  aiding,  abetting,  or  assist- 
ing in  committing  any  such  offense  as  aforesaid,  shall  be  deemed 
p  guilty  of  felony,  and  shall,  on  conviction  thereof,  forfeit  the  said 

counterfeit  stamps  and  the  articles  upon  which  they  are  placed, 
and  be  punished  by  fine  not  exceeding  one  thousand  dollars,  and 
by  imprisonment  and  confinement  to  hard  labor  not  exceeding 
five  years. 

Sec.  99.  And  be  it  further  enacted,  That  in  any  and  all  cases 
Mode  of  can-  where  an  adhesive  stamp  shall  be  used  for  denoting  any  duty 
8tampsadhCSiVe  imposed  by  this  act,  except  as  hereinafter  provided,  the  person 
using  or  affixing  the  same  shall  write  thereupon  the  initials  of  his 
name,  and  the  date  upon  which  the  same  shall  be  attached  or  used, 
so  that  the  same  may  not  again  be  used.  And  if  any  person  shall 
fraudulently  make  use  of  an  adhesive  stamp  to  denote  any  duty 


imposed  by  this  act  without  so  efTV  dually  canceling  and  obliter- 
ating such  stamp,  except  as  before  mentioned,  he,  she,  or  they  penalties, 
shall  forfeit  the  sum  of  fifty  dollars.  Provided,  nevertheless,  That 
any  proprietor  or  proprietors  of  proprietary  articles,  or  articles  Proviso, 
subject  to  stamp  duty  under  schedule  C  of  this  act,  shall  have  the 
privilege  of  furnishing,  without  expense  to  the  United  States,  in  Schedule  C. 
suitable  form,  to  be  approved  by  the  Commissioner  of  Internal 
Revenue,  his  or  their  own  dies  or  designs  for  stamps  to  be  used 
thereon,  to  be  retained  in  the  possession  of  the  Commissioner  of 
Internal  Revenue  for  his  or  their  separate  use,  which  shall  not 
be  duplicated  to  any  other  person.  That  in  all  cases  where  such 
stamp  is  used,  instead  of  his  or  their  writing  his  or  their  initials 
and  the  date  thereon,  the  said  stamp  shall  be  so  affixed  on  the 
box,  bottle,  or.  package,  that  in  opening  the  same,  or  using  the 
contents  thereof  the  said  stamp  shall  be  effectually  destroyed ; 
and  in  default  thereof,  shall  be  liable  to  the  same  penalty 
imposed  for  neglect  to  affix  said  stamp,  as  hereinbefore  prescribed 
in  this  act.  Any  person  who  shall  fraudulently  obtain  or  use 
any  of  the  aforesaid  stamps  or  designs  therefor,  and  any  person 
forging,  or  counterfeiting,  or  causing  or  procuring  the  forging  or 
counterfeiting  any  representation,  likeness,  similitude  or  colorable 
imitation  of  the  said  last-mentioned  stamp,  or  any  engraver  or 
printer  who  shall  sell  or  give  away  said  stamps,  or  selling  the 
same,  or  being  a  merchant,  broker,  peddler,  or  person  dealing, 
in  whole  or  in  part,  in  similar  goods,  wares,  merchandise,  manu-  Penalt  for 
factures,  preparations,  or  articles,  or  those  designed  for  similar  forging  or 
objects  or  purposes,  shall  have  knowingly  or  fraudulently  in  his,  s°ampsrfeitlDg 
her,  or  their  possession  any  such  forged,  counterfeited  likeness, 
similitude,  or  colorable  imitation  of  the  said  last-mentioned  stamp, 
shall  be  deemed  guilty  of  a  misdemeanor,  and  upon  conviction 
thereof  shall  be  subject  to  all  the  penalties,  fines,  and  forfeitures 
prescribed  in  section  ninety-three  of  this  act. 

Sec.  100.  And  be  it  further  enacted,  That  if  any  person  or 
persons  shall  make,  sign,  or  issue,  or  cause  to  be  made,  signed,  prns  of  ex- 
or  issued,  or  shall  accept  or  pay,  or  cause  to  be  accepted  or  paid,  |^]?tf e'  etJotet^ 
with  design  to  evade  the  payment  of  any  stamp  duty,  any  bill  of  be  stamped.' 
exchange,  draft  or  order,  or  promissory  note  for  the  payment  of 
money,  liable  to  any  of  the  duties  imposed  by  this  act,  without 
the  same  being  duly  stamped,  or  having  thereupon  an  adhesive 
stamp  for  denoting  the  duty  hereby  charged  thereon,  he,  she,  or 
they  shall,  for  every  such  bill,  draft,  order,  or  note,  forfeit  the 
sum  of  two  hundred  dollars.  Penalty. 

Sec.  101.  And  be  it  further  enacted,  That  the  acceptor  or 
acceptors  of  any  bill  of  exchange  or  order  for  the  payment  of  any 
sum  of  money  drawn,  or  purporting  to  be  drawn,  in  any  foreign  Foreign  bills  of 
country,  but  payable  in  the  United  States,  shall,  before  paying  or  same  duty  as  in- 
accepting  the  same,  place  thereupon  a  stamp,  indicating  the  duty land- 
upon  the  same,  as  the  law  requires  for  inland  bills  of  exchange, 
or  promissory  notes ;  and  no  bill  of  exchange  shall  be  paid  or 


negotiated  without  such  stamp;  and  if  any  person  shall  pay  or 
Penalty.  negotiate,  or  offer  in  payment,  or  receive  or  take  in  payment, 

any  such  draft  or  order,  the  person  or  persons  so  offending  shall 
forfeit  the  sum  of  one  hundred  dollars. 

Sec.  102.  And  be  it  further  enacted,  That  the  Commissioner 
of  Internal  Revenue  be,  and  is  hereby,  authorized  to  sell  to  and 
to  furnish  supply  collectors,  deputy  collectors,  postmasters,  stationers,  or 

stamps.  any  other  persons,  at  his   discretion,  with  adhesive  stamps   or 

stamped  paper,  vellum,  or  parchment,  as  herein  provided  for, 
upon  the  payment,  at  the  time  of  delivery,  of  the  amount  of 
duties  said  stamps,  stamped  paper,  vellum,  or  parchment,  so  sold 
or  supplied  represent,  and  may  thereupon  allow  and  deduct  from 
the  aggregate  amount  of  such  stamps,  as  aforesaid,  the  sum  of 
not  exceeding  five  per  centum  as  commission  to  the  collectors, 
postmasters,  stationers,  or  other  purchasers  ;  but  the  cost  of  any 
paper,  vellum,  or  parchment  shall  be  added  to  the  amount,  after 
deducting  the  allowance  of  per  centum,  as  aforesaid :  Provided, 
That  no  commission  shall  be  allowed  on  any  sum  or  sums  so  sold 
or  supplied  of  less  amount  than  fifty  dollars :  And  provided, 
collectors011 10  farther,  That  any  proprietor  or  proprietors  of  articles  named  in 
schedule  C,  who  shall  furnish  his  or  their  own  die  or  design  for 
stamps,  to  be  used  especially  for  his  or  their  own  proprietary 
articles,  shall  be  allowed  the  following  discount,  namely :  on 
amounts  purchased  at  one  time  of  not  less  than  fifty,  nor 
more  than  five  hundred  dollars,  five  per  centum ;  on  amounts 
over  five  hundred  dollars,  ten  per  centum.  The  Commissioner 
of  Internal  Revenue  may  from  time  to  time  make  regulations 
for  the  allowance  of  such  of  the  stamps  issued  under  the  provis- 
ions of  this  act  as  may  have  been  spoiled  or  rendered  useless  or 
unfit  for  the  purpose  intended,  or  for  which  the  owner  may  have 
no  use,  or  which  through  mistake  may  have  been  improperly  or 
unnecessarily  used,  or  where  the  rates  or  duties  represented 
thereby  have  been  paid  in  error,  or  remitted ;  and  such  allow- 
ance shall  be  made  either  by  giving  other  stamps  in  lieu  of  the 
stamps  so  allowed  for,  or  by  repaying  the  amount  or  value,  after 
deducting  therefrom,  in  case  of  repayment,  the  sum  of  five  per 
centum  to  the  owner  thereof. 

Sec.  103.  And  be  it  further  enacted,  That  it  shall  be  lawful 

for  any  person  to  present  to  the  Commissioner  of  Internal  Rev- 

Commissioner  ^  enue  anv  instrument,  and  require  his  opinion  whether  or  not  the 

menSoxempt    same  is  chargeable  with  any  duty ;  and  if  the  said  Commissioner 

from  duty.         gjiall  be  of  opinion  that  such  instrument  is  not  chargeable  with 

any  stamp  duty,  it  shall  be  lawful  for  him,  and   lie  is  hereby 

required,  to  impress  thereon  a  particular  stamp,  to  be  provided 

for  that  purpose,  with  such  word  or  words  or  device  thereon  as 

he  shall  judge  proper,  which  shall  signify  and  denote  that  such 

instrument  is  not  chargeable  with  any  stamp  duly ;    and  every 

such  instrument  upon  which  the  said  stamp  shall  be  impressed 

shall  be  deemed  to  be  not  so  chargeable,  and  shall  be  received 


in  evidence  in  all  courts  of  law  or  equity,  notwithstanding  any 
objections  made  to  the  same,  as  being  chargeable  with  stamp 
duty,  and  not  stamped  to  denote  the  same. 

Sec.  104.  And  be  it  further  enacted,  That  on  and  after  the 
date  on  which  this  act  shall  take  effect,  no  telegraph  company  or 
its  agent  or  employee  shall  receive  from  any  person,  or  transmit  Telegraph  com- 

j-        i.  T.  -•In      j.  it-  pames  not  to  re- 

to  any  person  any  dispatch   or  message  without  an  adhesive  Seive  messages 

stamp  denoting  the  duty  imposed  by  this  act  being  affixed  to  a  without  stamp. 

copy  thereof,  or  having  the  same  stamped  thereupon,  and  in 

default  thereof  shall  incur  a  penalty  of  ten  dollars :     Provided, 

That  only  one  stamp  shall  be  required,  whether  sent  through  one  Penalty. 

or  more  companies. 

Sec.  105.  And  be  it  further  enacted,  That  on  and  after  the 
date  on  which  this  act  shall  take  effect,  no  express  company  or  Express  compa- 
its  agent  or  employee  shall  receive  for  transportation  from  any  "efvepacka^ 
person  any  bale,  bundle,  box,  article,  or  package  of  any  descrip-  without  stamp. 
tion,  without  either  delivering  to  the  consignor  thereof  a  printed 
receipt,  having  stamped  or  affixed  thereon  a  stamp  denoting  the 
duty  imposed  by  this  act,  or  without  affixing  thereto  an  adhesive 
stamp  or  stamps  denoting  such  duty,  and  in  default  thereof  shall  Penaity 
incur  a  penalty  of  ten  dollars  :    Provided,  That  but  one  stamped 
receipt  or  stamp  shall  be  required  for  each  shipment  from  one  proviso. 
party  to  another  party  at  the  same  time,  whether  such  shipment 
consists  of  one  or  more  packages  :    And  provided,  also,  That  no 
stamped  receipts  or  stamp  shall  be  required  for  any  bale,  bundle, 
box,  article,  or  package  transported  for  the  government,  nor  for 
such  bales,  bundles,  boxes,  or  packages  as  are  transported  by 
such  companies  without  charge  thereon. 

Sec.  106.  And  be  it  further  enacted,  That  all  the  provisions  of 
this  act  relating  to  dies,  stamps,  adhesive  stamps,  and  stamp  Schedule  c  gob_ 
duties  shall  extend  to  and  include  (except  where  manifestly  inap-ject  to  stamp 
plicable)    all   the    articles    or   objects   enumerated   in   schedule duties- 
marked  C,  subject  to  stamp  duties,  and  apply  to  the  provisions  in 
relation  thereto. 

Sec.  107.  And  be  it  further  enacted,  That  on  and  after  the  first 
day  of  August,  eighteen  hundred  and  sixty-two,  no  person  or  per-  Penalty  for  pre- 
sons,  firms,  companies,  or  corporations,  shall  make,  prepare,  and  etT^o^S 
sell,  or  remove  for  consumption  or  sale,  drugs,  medicines,  prep- sumption  or  sale 
arations,  compositions,  articles,  or  things,  including  perfumery, Mat  ou  s  amp" 
cosmetics,  and  playing  cards,  upon  which  a  duty  is  imposed  by 
this  act,  as  enumerated  and  mentioned  in  schedule  C,  without 
affixing  thereto  an  adhesive  stamp  or  label  denoting  the  duty 
before  mentioned,  and  in  default  thereof  shall  incur  a  penalty  of 
ten  dollars :     Provided,  That  nothing  in  this  act  contained  shall 
apply  to  any  uncompounded  medicinal  drug  or  chemical  nor  to 
any  medicine  compounded  according   to  the  United  States  or 
other  national  pharmacopoeia,  nor  of  which  the  full  and  proper  Not  *S  ?pply  to<- 

o  i      •  i  i •  i      i    •        •  i  r>     i        i.  .         r.  \      f       prescriptions  oi 

tormula  is  published  in  either  of  the  dispensatories,  formularies,  college  or  phar- 
or  text  books  in  common  use  among  physicians  and  apothecaries,  SI  °r  pbySI~ 


Penalty  for  re- 


8 

including  homoeopathic  and  eclectic,  or  in  any  pharmaceutical 
journal  now  used  by  any  incorporated  college  of  pharmacy,  and 
not  sold  or  offered  for  sale,  or  advertised  under  any  other  name, 
form,  or  guise  than  that  under  which  they  may  be  severally 
denominated  and  laid  down  in  said  pharmacopoeias,  dispensa- 
tories, text  books,  or  journals,  as  aforesaid,  nor  to  medicines  sold 
to  or  for  the  use  of  any  person,  which  may  be  mixed  and  com- 
pounded specially  for  said  persons,  according  to  the  written  recipe 
or  prescription  of  any  physician  or  surgeon. 

Sec.  108.  And  be  it  further  enacted,  That  every  manufacturer 
or  maker  of  any  of  the  articles  for  sale  mentioned  in  schedule 
C,  after  the  same  shall  have  been  so  made,  and  the  particulars 
hereinbefore  required  as  to  stamps  have  been  complied  with, 
moving  stamps  who  shall  take  off,  remove,  or  detach,  or  cause  or  permit,  or 
named^nsched-  su^er  to  be  taken  off,  or  removed  or  detached,  any  stamp,  or  who 
ule  c.  shall  use  any  stamp,  or  any  wrapper  or  cover  to  which  any  stamp 

is  affixed,  to  cover  any  other  article  or  commodity  than  that  orig- 
inally contained  in  such  wrapper  or  cover,  with  such  stamp  when 
first  used,  with  the  intent  to  evade  the  stamp  duties,  shall  for 
every  such  article,  respectively,  in  respect  of  which  any  such 
offense  shall  be  committed,  be  subject  to  a  penalty  of  fifty  dollars, 
to  be  recovered  together  with  the  costs  thereupon  accruing,  and 
every  such  article  or  commodity  as  aforesaid  shall  also  be  for- 
feited. 

Sec.  109.  And  be  it  further  enacted,  That  every  maker  or 
manufacturer  of  any  of  the  articles  or  commodities  mentioned  in 
schedule  C,  as  aforesaid,  who  shall  sell,  send  out,  remove,  or 
Articles  men-  deliver  any  article  or  commodity,  manufactured  as  aforesaid, 
Se^ot^o^be1" before  the  duty  thereon  shall  have  been  fully  paid,  by  affixing 
stam^111011*  thereon  the  proper  stamp,  as  in  this  act  provided,  or  who  shall 
hide  or  conceal,  or  cause  to  be  hidden  or  concealed,  or  who  shall 
remove  or  convey  away,  or  deposit,  or  cause  to  be  removed  or 
conveyed  away  from  or  deposited  in  any  place,  any  such  article 
or  commodity,  to  evade  the  duty  chargeable  thereon,  or  any  part 
thereof,  shall  be  subject  to  a  penalty  of  one  hundred  dollars, 
together  with  the  forfeiture  of  any  such  article  or  commodity: 
Provided,  That  medicines,  preparations,  compositions,  perfumery, 
and  cosmetics,  upon  which  stamp  duties  are  required  by  this  act, 
may,  when  intended  for  exportation,  be  manufactured  and  sold, 
or  removed  without  having  stamps  affixed  thereto,  and  without 
being  charged  with  duty,  as  aforesaid ;  and  every  manufacturer 
or  maker  of  any  article,  as  aforesaid,  intended  for  exportation, 
shall  give  such  bonds  and  be  subject  to  such  rules  and  regulations 
to  protect  the  revenue  against  fraud  as  may  be  from  time  to  time 
prescribed  by  the  Secretary  of  the  Treasury. 

Sec.  110.  And  be  it  further  enacted,  That  every  manufacturer 
Manufacturers   or  maker  of  anv  of  the  articles  or  commodities,  as  aforesaid,  or 

to  make  month-     ...„,"  ,  *    ,,  ,  -,     „ 

iy  statement  of  his  chief  workman,  agent,  or  superintendent,  shall  at  the  end  of 
articles  remov-  eac^  an(j  everv  month  make  and  sign  a  declaration  in  writing  that 


Proviso. 


9 


no  such  article  or  commodity,  as  aforesaid,  has,  during  such  pre- 
ceding month,  or  time  when  the  last  declaration  was  made,  been 
removed,  carried,  or  sent,  or  caused,  or  suffered,  or  known  to 
have  been  removed,  carried,  or  sent  from  the  premises  of  such 
manufacturer  or  maker,  other  than  such  as  have  been  duly  taken 
account  of  and  charged  with  the  stamp  duty,  on  pain  of  such  Penalty, 
manufacturer  or  maker  forfeiting  for  every  refusal  or  neglect  to 
make  such  declaration  one  hundred  dollars ;    and  if  any  such 
manufacturer  or  maker,  or  his  chief  workman,  agent,  or  superin- 
tendent, shall  make  any  false  or  untrue  declaration,  such  manu-Penaltyforfa!ge 
facturer  or  maker,  or  chief  workman,  agent,  or  superintendent,  statement, 
making  the  same,  shall  forfeit  five  hundred  dollars. 


SCHEDULE   B. 


STAMP   DUTIES. 

Agreement  or  contract,  other  than  those  speci- 
fied in  this  schedule :  any  appraisement  of  value 
or  damage,  or  for  any  other  purpose ;  for  every 
sheet  or  piece  of  paper  upon  which  either  of  the 
same  shall  be  written,  five  cents 

Bank  check,  draft,  or  order  for  the  payment  of  any  sum 
of  money  exceeding  twenty  dollars,  drawn  upon 
any  bank,  trust  company,  or  any  person  or  per- 
sons, companies,  or  corporations  at  sight  or  on 
demand,  two  cents 

Bill  of  exchange,  (inland)  draft,  or  order  for  the  pay- 
ment of  any  sum  of  money  exceeding  twenty  and 
not  exceeding  one  hundred  dollars,  otherwise  than 
at  sight  or  on  demand,  or  any  promissory  note 
except  bank  notes  issued  for  circulation,  for  a  sum 
exceeding  twenty  and  not  exceeding  one  hundred 
dollars,  five  cents 

Exceeding  one  hundred  dollars  and  not  exceeding  two 
hundred  dollars,  ten  cents 

Exceeding  two  hundred  dollars  and  not  exceeding  three 
hundred  and  fifty  dollars,  fifteen  cents 

Exceeding  three  hundred  and  fifty  dollars  and  not  ex- 
ceeding five  hundred  dollars,  twenty  cents 

Exceeding  five  hundred  dollars  and  not  exceeding 
seven  hundred  and  fifty  dollars,  thirty  cents 

Exceeding  seven  hundred  and  fifty  dollars  and  not 
exceeding  one  thousand  dollars,  forty  cents 

Exceeding  one  thousand  dollars  and  not  exceeding  fif- 
teen hundred  dollars,  sixty  cents 


Duty. 
Dolls,  cts. 


Agreement. 


Bank  check.' 


Bills  of  exc'nge 
(inland). 


10 


15 


20 


30 


40 


60 


10 

Duty. 
Dolls,  eta. 

Exceeding  fifteen  hundred  dollars  and  not  exceeding 

twenty-five  hundred  dollars,  one  dollar 1  00 

Exceeding  twenty-five  hundred  dollars  and  not  exceed- 
ing five  thousand  dollars,  one  dollar  and  fifty  cents         1  50 

And  for  every  twenty-five  hundred  dollars,  or  part  of 
twenty-five  hundred  dollars  in  excess  of  five  thou- 
sand dollars,  one  dollar 1  00 

Bill  of  exchange  (foreign)  or  letter  of  credit,  drawn 
Bills  of  exe'nge  jn  but  pavable  out  of  the  United  States,  if  drawn 

(foreign).  •      ^  a  -       ±\         •  .    c  ±\ 

singly,  or  otherwise  than  in  a  set  ot  three  or  more, 
according  to  the  custom  of  merchants  and  bankers, 
shall  pay  the  same  rates  of  duty  as  inland  bills  of 
exchange  or  promissory  notes. 

If  drawn  in  sets  of  three  or  more :  For  every  bill  of  each 
set,  where  the  sum  made  payable  shall  not  exceed 
one  hundred  and  fifty  dollars,  or  the  equivalent 
thereof,  in  any  foreign  currency  in  which  such  bills 
may  be  expressed,  according  to  the  standard  of 
value  fixed  by  the  United  States,  three  cents ....  3 

Above  one  hundred  and  fifty  dollars  and  not  above  two 

hundred  and  fifty  dollars,  five  cents 5 

Above  two  hundred  and  fifty  dollars  and  not  above  five 

hundred  dollars,  ten  cents 10 

Above  five  hundred  dollars  and  not  above  a  thousand 

dollars,  fifteen  cents 15 

Above  one  thousand  dollars  and  not  above  one  thousand 

five  hundred  dollars,  twenty  cents 20 

Above  one  thousand  five  hundred  dollars  and  not  above 
two  thousand  two  hundred  and  fifty  dollars,  thirty 
cents 30 

Above  two  thousand  two  hundred  and  fifty  dollars  and 
not  above  three  thousand  five  hundred  dollars,  fifty 
cents 50 

Above  three  thousand  five  hundred  dollars  and  not 

above  five  thousand  dollars,  seventy  cents 70 

Above  five  thousand  dollars  and  not  above  seven  thou- 
sand five  hundred  dollars,  one  dollar 100 

And  for  every  two  thousand  five  hundred  dollars,  or 
part  thereof,  in  excess  of  seven  thousand  five 
hundred  dollars,  thirty  cents 30 

Bill  of  lading  or  receipt  (other  than  charter-party) 
for  any  goods,  merchandise  or  effects  to  be  exported 
from  a  port  or  place  in  the  United  States  to  any 
foreign  port  or  place,  ten  cents 10 

EXPRESS. — For   every   receipt   or   stamp    issued,  or 

fcxpren.  issued  by  any  express  company,  or  carrier,  or 

person  whose  occupation  it  is  to  act  as  such,  for  all 

boxes,  bales,  packages,  articles,  or  bundles,  for  the 


Bills  of  lading. 


11 


transportation  of  which  such  company,  carrier  or 
person  shall  receive  a  compensation  of  not  over 
twenty-five  cents,  one  cent 

When  such  compensation  exceeds  the  sum  of  twenty- 
five  cents  and  not  over  one  dollar,  two  cents 

When  one  or  more  packages  are  sent  to  the  same  ad- 
dress at  the  same  time,  and  the  compensation 
therefor  exceeds  one  dollar,  five  cents 

Bond. — For  indemnifying  any  person  who  shall  have 
become  bound  or  engaged  as  surety  for  the  pay- 
ment of  any  sum  of  money,  or  for  the  due  execu- 
tion or  performance  of  the  duties  of  any  office, 
and  to  account  for  money  received  by  virtue 
thereof,  fifty  cents 

Bond  of  any  description  other  than  such  as  may  be 
required  in  legal  proceedings,  and  such  .as  are  not 
otherwise  charged  in  this  schedule,  twenty-five 
cents 

Certificate  of  stock  in  any  incorporated  company, 
twenty-five  cents 

Certificate  of  profits,  or  any  certificate  or  memoran- 
dum showing  an  interest  in  the  property  or  accu- 
mulations of  any  incorporated  company,  if  for  a 
sum  not  less  than  ten  dollars  and  not  exceeding 
fifty  dollars,  ten  cents 

For  a  sum  exceeding  fifty  dollars,  twenty-five  cents..  . 

Certificate. — Any  certificate  of  damage,  or  other- 
wise, and  all  other  certificates  or  documents  issued 
by  any  Port  Warden,  Marine  Surveyor,  or  other 
person  acting  as  such,  twenty-five  cents 

Certificate  of  deposit  of  any  sum  of  money  in  any 
bank  or  trust  company,  or  with  any  banker  or  per- 
son acting  as  such — 

If  for  a  sum  not  exceeding  one  hundred  dollars,  two 
cents 

For  a  sum  exceeding  one  hundred  dollars,  five  cents.  . 

Certificate  of  any  other  description  than  those  speci- 
fied, ten  cents 

Charter-party. — Contract  or  agreement  for  the  char- 
ter of  any  ship  or  vessel,  or  steamer,  or  any  letter, 
memorandum,  or  other  writing  between  the  captain, 
master,  or  owner,  or  person  acting  as  agent  of  any 
ship  or  vessel,  or  steamer,  and  any  other  person  or 
persons  for  or  relating  to  the  charter  of  such  ship 
or  vessel,  or  steamer,  if  the  registered  tunnage  of 
such  ship  or  vessel,  or  steamer,  does  not  exceed 
three  hundred  tuns,  three  dollars 

Exceeding  three  hundred  tuns,  and  not  exceeding  six 
hundred  tuns,  five  dollars 


Duty, 

Dolls,  cts. 


Bond. 


50 


25 


~_  Certificate. 

2o 


10 
25 


25 


2 
5 

10 


Charter-part] 


3   00 

5  00 


12 


Duty. 
Dolls,  cts 

Exceeding  six  hundred  tuns,  ten  dollars . .        10  00 

Contract. — Broker's  note,  or  memorandum  of  sale  of 
any  goods  or  merchandise,  stocks,  bonds,  exchange, 
notes  of  hand,  real  estate,  or  property  of  any  kind 
or  description  issued  by  brokers  or  persons  acting 
as  such,  ten  cents 10 

Conveyance. — Deed,  instrument,  or  writing,  whereby 
conveyance.  any  lands,  tenements,  or  other  realty  sold  shall  be 
granted,  assigned,  transferred,  or  otherwise  con- 
veyed to,  or  vested  in,  the  purchaser  or  purchasers, 
or  any  other  person  or  persons  by  his,  her,  or  their 
direction,  when  the  consideration  or  value  exceeds 
one  hundred  dollars  and  does  not  exceed  five  hun- 
dred dollars,  fifty  cents 50 

When  the  consideration  exceeds  five  hundred  dollars 
and  does  not  exceed  one  thousand  dollars,  one 
dollar 1  00 

Exceeding  one  thousand  dollars  and  not  exceeding  two 

thousand  five  hundred  dollars,  two  dollars 2  00 

Exceeding  two  thousand  five  hundred  dollars  and  not 

exceeding  five  thousand  dollars,  five  dollars 5  00 

Exceeding  five  thousand   dollars  and  not  exceeding 

ten  thousand  dollars,  ten  dollars 10  00 

Exceeding   ten  thousand   dollars   and   not  exceeding 

twenty  thousand  dollars,  twenty  dollars 20  00 

And  for  every  additional  ten  thousand  dollars,  or  frac- 
tional part  thereof,  in  excess  of  twenty  thousand 
dollars,  twenty  dollars 20  00 

Dispatch,  telegraphic. — Any  dispatch  or  message, 
the  charge  for  which  for  the  first  ten  words  does 
not  exceed  twenty  cents,  one  cent 1 

When  the  charge  for  the  first  ten  words  exceeds  twenty 

cents,  three  cents 3 

Entry  of  any  goods,  wares,  or  merchandise  at  any  cus- 
tom-house, either  for  consumption  or  warehousing, 
not  exceeding  one  hundred  dollars  in  value,  twenty- 
five  cents 25 

Exceeding  one  hundred  dollars  and  not  exceeding  five 

hundred  dollars  in  value,  fifty  cents 50 

Exceeding  five  hundred  dollars  in  value,  one  dollar. .  .  1  00 

Entry  for  the  withdrawal  of  any  goods  or  merchandise 

from  bonded  warehouse,  fifty  cents 50 

insurance.  Insurance,  (life.) — Policy  of  insurance,  or  other  in- 
strument by  whatever  name  the  same  shall  be 
called,  whereby  any  insurance  shall  be  made  upon 
any  life  or  lives — 

When  the  amount  insured  shall  not  exceed  one  thou- 
sand dollars,  twenty-five  cents 25 


Dispatch,    (tele- 
graphic). 


Kntry  of  goods. 


13 


Lease. 


Duty. 
Dolls,  cts. 

Exceeding  one  thousand  and  not  exceeding  five  thousand 

dollars,  fifty  cents 50 

Exceeding  five  thousand  dollars,  one  dollar 1  00 

Insurance,  (marine,  inland,  and  fire.) — Each 
policy  of  insurance  or  other  instrument,  by  what- 
ever name  the  same  shall  be  called,  by  which  in- 
surance shall  be  made  or  renewed  upon  property 
of  any  description,  whether  against  perils  by  the 
sea  or  by  fire,  or  other  peril  of  any  kind,  made  by 
any  insurance  company,  or  its  agents,  or  by  any 
other  company  or  person,  twenty-five  cents 25 

Lease,  agreement,  memorandum,  or  contract  for  the 
hire,  use,  or  rent  of  any  land,  tenement,  or  portion 
thereof — 

If  for  a  period  of  time  not  exceeding  three  years,  fifty 

cents .  50 

If  for  a  period  exceeding  three  years,  one  dollar 1  00 

Manifest  for  custom-house  entry  or  clearance  of  the  Manifest, 

cargo  of  any  ship,  vessel,  or  steamer  for  a  foreign 
port — 

If  the  registered  tunnage  of  such  ship,  vessel,  or  steamer 

does  not  exceed  three  hundred  tuns,  one  dollar. .  .  1  00 

Exceeding  three  hundred  tuns,  and  not  exceeding  six 

hundred  tuns,  three  dollars 3  00 

Exceeding  six  hundred  tuns,  five  dollars 5  00 

Mortgage  of  lands,  estate,  or  property,  real  or  per-  Mortgage, 
sonal,  heritable  or  movable  whatsoever,  where  the 
same  shall  be  made  as  a  security  for  the  payment 
of  any  definite  and  certain  sum  of  money  lent  at 
the  time  or  previously  due  and  owing  or  forborne 
to  be  paid,  being  payable  ;  also  any  conveyance  of 
any  lands,  estate,  or  property  whatsoever,  in  trust 
to  be  sold  or  otherwise  converted  into  money,  which 
shall  be  intended  only  as  security,  and  shall  be  re- 
deemable before  the  sale  or  other  disposal  thereof, 
either  by  express  stipulation  or  otherwise ;  or  any 
personal  bond  given  as  security  for  the  payment  of 
any  definite  or  certain  sum  of  money  exceeding 
one  hundred  dollars,  and  not  exceeding  five  hun- 
dred dollars,  fifty  cents 50 

Exceeding  five  hundred  dollars,  and  not  exceeding  one 

thousand  dollars,  one  dollar 1  00 

Exceeding  one  thousand  dollars,  and  not  exceeding  two 

thousand  five  hundred  dollars,  two  dollars 2  00 

Exceeding  two  thousand  five  hundred  dollars,  and  not 

exceeding  five  thousand  dollars,  five  dollars 5  00 

Exceeding  five  thousand  dollars,  and  not  exceeding  ten 

thousand  dollars,  ten  dollars 10  00 


14 


Duty. 
Dolls."cts. 


Exceeding  ten  thousand   dollars,  and  not   exceeding 

twenty  thousand  dollars,  fifteen  dollars 15  00 

And  for  every  additional  ten  thousand  dollars,  or  frac- 
tional part  thereof,  in  excess  of  twenty  thousand 

dollars,  ten  dollars 10  00 

Passat  ticket.  Passage  ticket,  by  any  vessel  from  a  port  in  the 
United  States  to  a  foreign  port,  if  less  than  thirty 
dollars,  fifty  cents 50 

Exceeding  thirty  dollars,  one  dollar 1  00 

Power  of  attorney  for  the  sale  or  transfer  of  any 
Power  o  a  or-  stock,  bonds,  or  scrip,  or  for  the  collection  of  any 

dividends  or  interest  thereon,  twenty-five  cents. .  .  25 

Power  of  attorney  or  proxy  for  voting  at  any 
election  for  officers  of  any  incorporated  company 
or  society,  except  religious,  charitable,  or  literary 
societies,  or  public  cemeteries,  ten  cents 10 

Power  of  attorney  to  receive  or  collect  rent,  twen- 
ty-five cents 25 

Power  of  attorney  to  sell  and  convey  real  estate, 
or  to  rent  or  lease  the  same,  or  to  perform  any  and 
all  other  acts  not  hereinbefore  specified,  one  dol- 
lar    1  00 

Probate  of  will.  Probate  of  will,  or  letters  of  administration : 
Where  the  estate  and  effects  for  or  in  respect  of 
which  such  probate  or  letters  of  administration 
applied  for  shall  be  sworn  or  declared  not  to 
exceed  the  value  of  two  thousand  five  hundred 
dollars,  fifty  cents 50 

To  exceed  two  thousand  five  hundred  dollars,  and  not 

exceeding  five  thousand  dollars,  one  dollar 1  00 

To  exceed  five  thousand  dollars,  and  not  exceeding 

twenty  thousand  dollars,  two  dollars .  2  00 

To  exceed  twenty  thousand  dollars,  and  not  exceeding 

fifty  thousand  dollars,  five  dollars 5  00 

To  exceed  fifty  thousand  dollars,  and  not  exceeding 

one  hundred  thousand  dollars,  ten  dollars 10  00 

Exceeding  one  hundred  thousand  dollars,  and  not  ex- 
ceeding one  hundred  and  fifty  thousand  dollars, 
twenty  dollars . .    .        20  00 

And  for  every  additional  fifty  thousand  dollars,  or  frac- 
tional part  thereof,  ten  dollars 10  00 

Protest. — Upon  the  protest  of  every  note,  bill  of 
exchange,  acceptance,  check  or  draft,  or  any  ma- 
rine protest,  whether  protested  by  a  notary  public 
or  by  any  other  officer  who  may  be  authorized  by 
the  law  of  any  State  or  States  to  make  such  pro- 
test, twenty-five  cents 25 

Warehouse  re-  Warehouse  receipt  for  any  goods,  merchandise,  or 


Protest. 


15 


property  of  any  kind  held  on  storage  in  any  pub- 
lic or  private  warehouse  or  yard,  twenty-five  cents 

Legal  documents,  writ,  or  other  original  process 
by  which  any  suit  is  commenced  in  any  court  of 
record,  either  law  or  equity,  fifty  cents 

Provided,  That  no  writ,  summons,  or  other  process 
issued  by  a 'justice  of  the  peace,  or  issued  in  any 
criminal  or  other  suits  commenced  by  the  United 
States  or  any  State,  shall  be  subject  to  the  pay- 
ment of  stamp  duties :  Arid  provided,  further, 
That  the  stamp  duties  imposed  by  the  foregoing 
schedule  B  on  manifests,  bills  of  lading,  and  pas- 
sage tickets,  shall  not  apply  to  steamboats  or  other 
vessels  plying  between  ports  of  the  United  States 
and  ports  in  British  North  America. 


Duty. 
Dolls,  cts. 


20 


Legal  document 


50 


Proviso. 


SCHEDULE   C. 

Medicines  or  preparations. — For  and  upon  every 
packet,  box,  bottle,  pot,  phial,  or  other  inclosure, 
containing  any  pills,  powders,  tinctures,  troches  or 
lozenges,  syrups,  cordials,  bitters,  anodynes,  tonics, 
plasters,  liniments,  salves,  ointments,  pastes,  drops, 
waters,  essences,  spirits,  oils,  or  other  preparations 
or  compositions  whatsoever,  made  and  sold,  or 
removed  for  consumption  and  sale,  by  any  person 
or  persons  whatever,  wherein  the  person  making 
or  preparing  the  same  has,  or  claims  to  have,  any 
private  formula  or  occult  secret  or  art  for  the 
making  or  preparing  the  same,  or  has,  or  claims 
to  have,  any  exclusive  right  or  title  to  the  making 
or  preparing  the  same,  or  which  are  prepared, 
uttered,  vended,  or  exposed  for  sale  under  any  let- 
ters patent,  or  held  out  or  recommended  to  the 
public  by  the  makers,  venders,  or  proprietors 
thereof,  as  proprietary  medicines,  or  as  remedies 
or  specifics  for  any  disease,  diseases,  or  affections 
whatever  affecting  the  human  or  animal  body,  as 
follows  :  where  such  packet,  box,  bottle,  pot,  phial, 
or  other  inclosure,  with  its  contents,  shall  not 
exceed,  at  the  retail  price  or  value,  the  sum  of 
twenty-five  cents,  one  cent 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail 
price  or  value  of  twenty-five  cents,  and  not  exceed 
the  retail  price  or  value  of  fifty  cents,  two  cents .  . 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 


Medicines  or 
preparation* 


16 


inclosure,  with  its  contents,  shall  exceed  the  retail 
price  or  value  of  fifty  cents,  and  shall  not  exceed 
the  retail  price  or  value  of  seventy-five  cents,  three 
cents 

When  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail 
price  or  value  of  seventy-five  cents,  and  shall  not 
exceed  the  retail  price  or  value  of  one  dollar,  four 
cents 

When  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail 
price  or  value  of  one  dollar,  for  each  and  every 
fifty  cents  or  fractional  part  thereof  over  and  above 
the  one  dollar,  as  before  mentioned,  an  additional 

two  cents 

Perfumery  and  Perfumery  and  cosmetics. — For  and  upon  every 
cosmetics.  packet,  box,  bottle,  pot,  phial,  or  other  inclosure, 
containing  any  essence,  extract,  toilet,  water,  cos- 
metic, hair  oil,  pomade,  hairdressing,  hair  restora- 
tive, hair  dye,  tooth  wash,  dentifrice,  tooth  paste, 
aromatic  cachous,  or  any  similar  articles,  by  what- 
soever name  the  same  heretofore  have  been,  now 
are,  or  may  hereafter  be  called,  known,  or  distin- 
guished, used  or  applied,  or  to  be  used  or  applied 
as  perfumes  or  applications  to  the  hair,  mouth,  or 
skin,  made,  prepared,  and  sold  or  removed  for 
consumption  and  sale  in  the  United  States,  where 
such  packet,  box,  bottle,  pot,  phial,  or  other  in- 
closure, with  its  contents,  shall  not  exceed  at  the 
retail  price  or  value  the  sum  of  twenty-five  cents, 
one  cent 

Where  such  packet,  box,,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail 
price  or  value  of  twenty-five  cents,  and  shall  not 
exceed  the  retail  price  or  value  of  fifty  cents,  two 
cents 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail 
price  or  value  of  fifty  cents,  and  shall  not  exceed 
the  retail  price  or  value  of  seventy-five  cents, 
three  cents 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail 
price  or  value  of  seventy-five  cents,  and  shall  not 
exceed  the  retail  price  or  value  of  one  dollar,  four 
cents 

Where  such  packet,  box,  bottle,  pot,  phial,  or  other 
inclosure,  with  its  contents,  shall  exceed  the  retail 


Duty. 
Dolls,  cts. 


17 


Duty. 
Dolls,  cte. 


price  or  value  of  one  dollar,  for  each  and  every 
fifty  cents  or  fractional  part  thereof  over  and 
above  the  one  dollar,  as  before  mentioned,  an  ad- 
ditional two  cents 2 

Playing  cards. — For  and  upon  every  pack  of  what-  Playing  card*, 

ever  number,  when  the  price  per  pack  does  not 
exceed  eighteen  cents,  one  cent 1 

Over  eighteen  cents   and  not  exceeding  twenty-five 

cents  per  pack,  two  cents 2 

Over  twenty-five  and  not  exceeding  thirty  cents  per 

pack,  three  cents 3 

Over  thirty  and   not  exceeding  thirty-six  cents  per 

pack,  four  cents 4 

Over  thirty-six  cents  per  pack,  five  cents 5 

The  following  is  the  Act  of  December  25th,  1862,  by  which 
revenue  stamps  may  be  used  indiscriminately.* 

AN  ACT  to  amend  an  act  entitled  "An  Act  to  provide  Internal 
Revenue  to  support  the  Government  and  to  pay  Interest  on 
the  Public  Debt"  approved  July  first,  eighteen  hundred  and 
sixty-two. 

Be  it  enacted  by  the  Senate  and  House  of  Representatives  of 
the  United  States  of  America  in  Congress  assembled,  That  the  sessors,  etc.,  ait- 
Assessors,  Assistant  Assessors,  Collectors  and  Deputy  Collec-  JJJJJfekJj  JJSi 
tors,  appointed,  or  who  may  be  appointed,  under  the  provisions 
of  an  act  entitled  "An  Act  to  provide  Internal  Revenue  to  sup- 
port the  Government  and  to  pay  Interest  on  the  Public  Debt," 
approved  July  first,  eighteen  hundred  and  sixty-two,  and  all  sub- 
sequent Acts  in  relation  thereto  which  have  been  or  may  be 
enacted,  are  hereby  authorized  and  empowered  to  administer 
oaths  or  affirmations  in  all  cases  where  the  same  are  or  may  be 
required  by  the  Acts  as  aforesaid :  provided,  that  no  fees  shall 
be  charged  or  allowed  therefor. 

Sec.  2.  And  be  it  further  enacted,  That  the  Commissioner  of 
Internal    Revenue   shall   be   authorized  and   empowered,  and 
hereby  is  authorized  and  empowered,  to  furnish  and  supply  the  commission©** 
Assistant  Treasurers  or  Collectors  of  the  United  States  at  San  authorized  to 
Francisco,  State  of  California,  and  Portland,  State  of  Oregon,  officers  with  ° 
with  adhesive  stamps,  or  stamped  paper,  vellum,  or  parchment,  straemaSmSStbout 
according  to  the  provisions  of  the  Internal  Revenue  Laws  refer- 
red to  in  the  preceding  section,  under  such  regulations  and  con- 
ditions as  he  may  from  time  to  time   prescribe,  and  without 
requiring  payment  in  advance  therefor,  anything  in  existing  laws 
to  the  contrary  notwithstanding :  provided,  that  no  greater  com- 
mission shall  be  allowed  than  is  now  provided  for  by  law. 

Sec.  3.  And  be  it  further  enacted,  That  no  instrument,  docu- 
2 


18 

rnent,  writing,  or  paper  of  any  description,  required  by  law  to  be 
stamjw  may  be  stamped,  shall  be  deemed  or  held  invalid  and  of  no  effect  for  the 
i^a?eirndi8Crim" want  °^  the  Particu^ar  kind  or  description  of  stamp  designated 
for  and  denoting  the  duty  charged  on  any  such  instrument,  docu- 
ment, writing,  or  paper,  provided  a  legal  stamp,  or  stamps,  denot- 
ing a  duty  of  equal  amount,  shall  have  been  duly  affixed  and 
used  thereon :  provided,  that  the  provisions  of  this  section  shall 
not  apply  to  any  stamp  appropriated  to  denote  the  duty  charged 
on  proprietary  articles. 
O.  s.  official  in-      Sec.  ^  And  be  it  further  enacted,  That  all  official  instruments, 
rtruments  free,  documents,  and  papers,  issued  or  used  by  the  officers  of  the 
United  States  Government  shall  be,  and  hereby  are,  exempt  from 
duty. 

Sec.  5.  And  be  it  further  enacted,  That  the  ninety-fifth  sec- 
No  document   ^on  °^  an  Act  entMe<i  "An  Act  to  provide  Internal  Revenue  to 
invalid  without  support  the  Government  and  to  pay  Interest  on  the  Public  Debt," 
Sen  *£t?i863.  approved   July   first,   eighteen   hundred   and   sixty-two,  be  so 
amended  that  no  instrument,  document,  or  paper  made,  signed, 
or  issued  prior  to  the  first  day  of  March,  a.  d.  eighteen  hundred 
and  sixty-three,  without  being  duly  stamped,  or  having  thereon 
an  adhesive  stamp  to  denote  the  duty  imposed  thereon,  shall,  for 
that  cause,  be  deemed  invalid  and  of  no  "effect :  provided,  that  no 
instrument,  document,  writing,  or  paper,  required  by  law  to  be 
stamped,  signed,  or  issued,  without  being  duly  stamped  prior  to 
Before  it  can  betne  ^a^  a^oresa^j  or  any  c0Py  thereof,  shall  be  admitted  or  used 
used  in  evi-     as  evidence  in  any  Court  until  a  legal  stamp  or  stamps,  denoting 
muSebJ°Smp:tne  amount  of  duty  charged  thereon,  shall  have  been  affixed 
«>•  thereto,  or  used  thereon,  and  the  initials  of  the  person  using  or 

affixing  the  same,  together  with  the  date  when  the  same  is  so 
used  or  affixed,  shall  have  been  placed  thereon  by  such  person. 
And  the  person  desiring  to  use  any  such  instrument,  document, 
writing,  or  paper,  as  evidence,  or  his  agent  or  attorney,  is  author- 
ized in  the  presence  of  the  Court  to  stamp  the  same  as  herein- 
before provided.  And  section  twenty-four  of  an  Act  entitled 
"An  Act  increasing,  temporarily,  the  duties  on  Imports,  and  for 
other  purposes,"  approved  July  fourteen,  A.  d.  eighteen  hundred 
and  sixty-two,  is  hereby  repealed. 
Approved,  December  25th,  1862. 


DECISIONS  OF  THE  COMMISSIONER. 


The  following  decisions  have  been  made,  from  time  to  time,  by 
Hon.  Geo.  S.  Boutwell,  Commissioner,  etc.,  upon  the  various  matters 
to  which  they  refer. 

The  item  marked  "  Express "  on  page  89  of  the  Excise  Law,  was 
not  intended  to  embrace  the  freight  business  of  railroads  and  ordinary 
wagoners,  but  is  limited  to  persons  who  are  express  carriers,  and  not 
merely  common  carriers,  under  the  law.  The  distinction  is  very  well 
known  in  practical  business.  The  express  carrier  is  usually  expected 
to  take  the  parcel,  box  or  bundle,  from  the  house  or  place  of  business 
of  the  consignor  to  the  house  or  place  of  business  of  the  consignee,  while 
a  railway  company  receives  and  delivers  goods  only  at  its  own  stations. 

In  the  absence  of  specific  language  in  the  statutes,  authorizing  the 
broader  construction,  I  must  hold,  that  persons  and  companies  engaged 
in  transporting  goods  over  the  country,  as  such  business  is  usually  per- 
formed by  railway  corporations,  are  not  liable  to  the  payment  of  a 
stamp  tax  upon  the  receipt  given  for  such  goods.  I  am  also  of  opinion 
that  the  first  item  in  schedule  B,  does  not  include  such  receipts  for 
freight  as  are  usually  given  by  railway  companies. 

A  receipt  is,  no  doubt,  in  a  technical  sense,  an  agreement  or  contract ; 
but  in  the  ordinary  use  of  language,  this  close  construction  does  not 
hold.  Had  Congress  intended  to  include  receipts,  it  would  have  so 
provided  in  plain  language. 

Marriage  contracts  are  subject  to  a  ten  cent  stamp  duty,  under  the 
clause  "  Certificate  of  any  other  description  than  those  specified." 


20 

The  certification  of  a  bank  check  by  the  paying  teller's  marking  it, 
or  writing  his  name  across  it,  does  not  come  within  the  meaning  of  the 
law  relative  to  certificates,  and  is  not  therefore  subject  to  stamp. 

When  the  Clerk  of  a  Court  certifies  a  paper  to  be  a  copy  by  mark- 
ing the  same  "copy,"  and  signing  his  name  thereto,  it  will  be  necessary 
to  affix  a  ten  cent  stamp. 

A  stamp  will  be  required  upon  every  certificate  which  has  or  may 
have  a  legal  value  in  any  Court  of  law  or  equity. 

Certificates,  warrants,  orders,  and  drafts,  by  one  State  officer  upon 
another,  for  the  purpose  of  carrying  on  the  internal  business  of  the 
Government,  are  not  subject  to  a  stamp  tax. 

The  same  rule  applies  to  the  certificates,  orders,  etc.,  of  county,  city 
and  town  officers. 

Whenever  the  officers  of  a  corporation  receive  satisfactory  evidence 
that  any  person,  persons  or  party  shall  become  stockholders  in  such 
corporation,  and  shall  make  in  the  books  thereof  requisite  entries  show- 
ing that  such  person,  persons  or  party  shall  have  become  stockholders, 
and  shall  make  and  sign  a  certificate  or  certificates  thereof,  it  shall  be 
the  duty  of  such  officers  to  affix  to  every  such  certificate  the  appropriate 
revenue  stamp,  the  expense  thereof  to  be  paid  by  the  person,  persons 
or  party  for  whose  use  or  benefit  such  certificate  or  certificates  shall  be 
made  and  signed. 

The  stamp  duty  must  be  paid  upon  the  amount  of  compensation 
named  in  the  deed.  Any  fraud  in  naming  the  amount  will  invalidate 
the  instrument. 

The  mere  transfer  or  release  of  a  mortgage  does  not  require  a  stamp. 

The  ordinary  acknowledgment  by  the  grantor  before  a  Justice  of  the 
Peace  or  a  Notary  Public  is  a  part  of  the  deed  and  does  not  require  a 
separate  stamp ;  but  a  certificate  that  A.  B.  was  a  Justice,  etc.,  would 
require  a  stamp. 

The  form  of  affidavit,  "sworn,  etc.,  etc.,"  is  not  a  certificate  under  the 
law,  and  requires  no  stamp. 


21 

Messages  transmitted  by  telegraph  and  railroad  companies  over  their 
own  wires,  on  their  own  business,  for  which  they  receive  no  pay,  are 
not  taxable. 

Telegraphic  dispatches  or  messages  sent  from  an  office  without  the 
United  States  to  an  office  within  the  United  States,  are  not  subject  to 
stamp  tax,  provided  the  message  be  transmitted  direct  to  its  final 
destination. 

If  received  at  an  office  within  the  United  States,  and  repeated  to 
another  office  within  or  without  the  United  States,  the  stamp  must  be 
affixed  and  canceled  by  the  operator  at  the  office  where  the  message 
is  repeated. 

A  power  of  attorney  to  sell  stock,  to  vote  at  an  election,  to  collect 
rent,  and  to  sell  real  estate,  requires  a  one  dollar  and  sixty  cent  stamp. 

All  papers,  except  bills  of  exchange,  made  and  issued  in  foreign 
countries,  whieh,  to  have  effect  in  the  United  States,  would  require  a 
stamp,  must  be  stamped,  and  the  stamp  canceled  by  the  maker,  at  the 
time  and  place  of  issue,  as  provided  in  sections  94-99  of  Excise  law. 
This  practice  is  not  only  required  by  the  Excise  law  of  the  United 
States,  but  it  also  conforms  to  the  English  system  in  that  particular. 

Whenever  an  instrument  is  executed  by  several  parties  acting 
jointly,  one  stamp  only  is  required,  which  may  be  affixed  and  canceled 
by  either  of  the  parties. 

Bills  Lading  from  home  to  foreign  ports,  (except  to  British  North 
America)  when  issued  in  sets  of  two  or  more,  require  a  stamp  on  each 
one  of  the  set 

Each  insurance  policy,  whether  fire  or  marine,  must  be  stamped, 
and  an  open  policy  will  require  but  one  stamp  when  the  risks  entered 
under  each  policy  are  all  upon  property  of  the  policy-holder. 

Whenever  certificates  or  other  evidence  of  insurance  are  issued  by 
the  holder  of  an  open  policy,  every  such  paper  must  bear  an  appro- 
priate insurance  stamp. 

All  life  insurance  policies  are  subject  to  stamp  duties  when  the  policy 


22 

is  conditional  that  the  assured  is  to  pay  a  certain  sum  annually,  or  at 
other  stated  periods.  Receipts  for  such  payments  are  not  subject  to 
stamp  duty  if  the  policy  has  expired  by  limitation,  or  by  non-fulfillment 
of  the  conditions  of  the  assured.  The  renewal  or  the  revival  of  the 
policy,  in  whatever  form,  will  be  subject  to  stamp  duty.  Permits  or 
agreements  by  which  the  terms  of  a  policy  are  waived  or  changed  in 
any  respect,  are  subject  to  stamp  as  agreements. 

A  lease,  or  agreement  to  lease,  from  month  to  month — no  period  of 
years  being  named — must  be  construed  to  mean  and  be  regarded  as  a 
lease  for  a  period  of  time,  and  therefore  subject  to  a  stamp  duty. 

In  stamping  promissory  notes  or  other  instruments  requiring  stamps, 
under  the  provisions  of  the  Excise  law,  two  or  more  of  a  smaller 
denomination  may  be  used  in  numbers  sufficient  to  amount  to  the  sum 
of  the  stamp  required. 

Stamps  used  by  banks,  insurance  companies,  and  other  corporations, 
may  be  canceled  by  means  of  a  stamping  press,  with  the  name  of  the 
corporation  and  date  duly  affixed. 

Bills  of  sale  of  vessels,  or  other  bills  of  sale,  do  not  come  within  the 
meaning  of  the  Excise  law,  and  are  therefore  exempt  from  stamp  duty. 

Actions  by  consent  are  subject  to  stamp  duty  as  original  process. 

Bonds  for  the  conveyance  of  land  come  within  the  meaning  of  the 
second  clause  of  schedule  B,  pertaining  to  bonds,  and  are  therefore  sub- 
ject to  a  stamp  duty  of  twenty-five  cents. 

Replevin  bonds,  injunction  bonds,  bonds  to  dissolve  attachment,  being 
bonds  required  in  legal  proceedings,  are  exempt  from  stamp  duty. 

Trustees'  bonds  come  within  the  meaning  of  the  first  clause  of  the 
schedule  pertaining  to  bonds  for  the  due  performance  of  official  duties, 
and  are  therefore  subject  to  fifty  cents  stamp  duty. 

The  probate  of  a  Justice  of  the  Peace,  or  other  magistrate,  does  not 
require  a  stamp  duty. 

Collectors  are  required  and  directed  to  commence  proceedings,  under 
the  law,  against  all  persons  who  shall  willfully  neglect  to  use  stamps 
as  required. 


CONCERNING    THE  AFFIXING  AND   CANCELING    OF 
EXCISE   STAMPS   ON   DOCUMENTS,   Etc. 

Sec.  94,  of  the  Excise  law,  requires :  "  That  on  and  after  the  first 
day  of  October,  certain  stamp  duties  shall  be  collected  on  all  instru- 
ments, matters,  and  things,  as  described  in  schedule  marked  B." 

Sec.  95,  provides:  "That  if  any  person  or  persons  shall  make, 
sign,  or  issue,  or  cause  to  be  made,  signed,  or  issued,  any  instrument, 
document,  or  paper,  of  any  kind  or  description  whatsoever,  without  the 
same  being  duly  stamped  for  denoting  the  duty  imposed  thereon,  or 
without  having  thereupon  an  adhesive  stamp  to  denote  said  duty,  such 
person  or  persons  shall  incur  a  penalty  of  $50 ;  and  such  instrument, 
document,  or  paper,  shall  be  deemed  invalid  and  of  no  effect." 

It  seems  to  me  perfectly  clear,  that  by  the  provisions  of  Sec.  95, 
the  person  who  makes,  signs,  or  issues  the  instrument,  is  the  only  per- 
son who  is  authorized  to  affix  the  stamp  required  by  law  ;  and  the  per- 
son who  makes,  signs,  and  issues,  etc.,  without  affixing  the  stamp,  incurs 
the  penalty  as  aforesaid,  and  is  liable  to  prosecution  therefor ;  and  the 
instrument  or  document  is  invalid  in  consequence  of  such  neglect. 

Sec.  99  provides :  "  That  the  person  using  or  affixing  the  stamp, 
shall  write  thereupon  the  initials  of  his  name,  date,  etc." 

Other  portions  of  the  law  impose  penalties  upon  persons  who  receive 
documents  or  articles  subject  to  stamp  duty  from  the  person  who  makes, 
signs,  and  issues  them,  without  being  duly  stamped,  etc. 

I  am  therefore  of  the  opinion  that  a  faithful  compliance  with  the 
requirements  of  the  provisions  of  the  Excise  law,  demands : 

First:  That  all  papers  subject  to  stamp  tax,  shall  have  the  stamp 
affixed  before  the  same  is  issued. 

Second:  That  the  stamp  so  affixed  must  be  canceled  in  the  manner 
prescribed,  by  the  party  making,  signing,  or  issuing  (in  other  words, 
executing,)  the  instrument,  document,  or  paper. 

Hence,  the  receiving  of  an  unstamped  paper  is  a  violation  of  the 


24 

law.  The  attaching  and  canceling  of  a  stamp  on  a  document  so 
received,  is  also  unlawful,  and  the  cancellation  of  a  stamp  on  a  paper 
(otherwise  lawfully  issued)  by  other  than  the  party  executing  the 
paper  to  which  the  stamp  is  affixed,  is  equally  improper. 

The  only  exception  that  exists  in  the  law  to  the  above  ruling,  is  in 
the  case  of  a  bill  of  exchange,  or  order  for  the  payment  of  any  sum  of 
money  drawn,  or  purporting  to  be  drawn,  in  any  foreign  country,  but 
payable  in  the  United  States,  in  which  case  the  acceptor  or  acceptors, 
shall,  before  paying  or  accepting  the  same,  place  thereupon  a  stamp, 
indicating  the  duty  upon  the  same,  as  provided  by  Sec.  101  of  the 
Excise  law. 


25 


On  the  blank  pages  following  may  be  pasted  any  Decisions  of 
the  Commissioner  hereafter  rendered,  which  will  be  convenient  for 
reference  ;  these,  with  the  foregoing,  will  doubtless  soon  settle 
every  case  in  reference  to  the  use  of  Stamps  of  which  there  may 
be  doubt. 


29 

The  following  is  the  name  and  value  of  each  denomination  of 
stamp  issued  by  the  Department. 

Agreement  Stamps $     5  cts. 

Bank-check,  (Sight-draft,  or  Order) 2  " 

Inland  Bill  of  Exchange,  (Draft,  or  Note) 5  " 

«                                      «                                              H                                                                         10  " 

«                         «                  15  " 

((                      it                          «                  20  " 

"                      t<                          «                  30  " 

it                      k                          (c                                         40  M 

«                     «                         «                  60  " 

"                      «                          "                  1  00 

"                     "                         '<                 1  50 

Foreign  Bill  of  Exchange,  (Draft,  or  Note) 3  " 

({                             it                                   «                                    5  " 

"                     «                         «                  10  " 

«                      «                          " 15  " 

20  " 

«                      «<                          "                  30  " 

«                     ♦<                         »                  50  " 

«                    «                        u                 70  " 

"                                  «                                        "                            1     00 

BUI  of  Lading 10  " 

Express 1 

2  " 

5  " 

Bond 50  " 

"      25  " 

Certificate    2  " 

«          5  " 

10  " 

25  " 

Charter  party 3  00 

" 5  00 

"      10  00 

Contract 10  " 

Conveyance 50  " 

1  00 

«            2  00 

"            5  00 

10  00 

20  00 

Telegram 1  " 

«          3  " 

Entry  of  goods 25  " 

"      50  " 

"             "      1  00 


30 


Insurance,  Policy  of  Fire,  Inland,  Marine $1  00 

Insurance,  Policy  of  Life 1  00 

"     1  00 

Lease ' 50  cts. 

"     1  00 

Manifest 1  00 

3  00 

5  00 

Mortgage I 50    " 

"        1  00 

2  00 

"        5  00 

"        10  00 

15  00 

Passage  ticket 50    " 

"     1  00 

Power  of  Attorney 10    " 

"                 "          25    " 

1  00 

Probate  of  Will    50    " 

"            "     1  00 

"            "      2  00 

"      5  00 

"      10  00 

"             "      20  00 

Protest 25    " 

Warehouse  receipt 25    " 

Legal  document 50    " 

Proprietary  Stamps — Medicines,  Perfumery,  etc 1    " 

U                                  <«                                   <<                                   U  Q        " 

II                                        It                                        ((                                        (t  Q          It 

It                               <l                               (t                               «  a         <l 

Playing  Cards 1    " 

"      2    " 

««                           <«  Q          I* 

"      4     " 

"           "      5    '* 


IN  ORDERING  STAMPS, 

As  the  kinds  are  used  indiscriminately,  as  is  seen  by  the  Act  of  Dec. 
25th,  herewith  n"1-1"  "  it  will  be  only  necessary  to  name  the  num- 
v  \ination.     These  are  as  follows  : 


1 

cent. 

2 

u 

3 

u 

5 

u 

10 

ii 

15 

a 

20 

a 

25 

a 

30 

a 

40 

a 

50 

u 

60 

a 

70 

a 

1  00 

a 

1  50 

u 

2  00 

ti 

3  00 

ii 

5  00 

ii 

10  00 

ii 

15  00 

ii 

20  00 

ii 

his  applies  to  all  except  proprietary  stamps, 

for  the  articles  designated. 

eir  denominations  are 1  cent. 

2 

tt 

3 

ii 

4 

ii 

These  can  only  be 


ag  cards  are  not  manufactured  in  this  State,  and  this  stamp 
be  required. 


TERMS  UPON  WHICH  STAMPS  ARE  SOLD, 


OFFICE  OF  INTERNAL  REVENUE,) 

San  Francisco,  March  20th,  1863.       j 

The  Department  at  Washington  sell  stamps  under  this  regulation, 
issued  by  Hon.  Geo.  S.  Boutwell,  the  Commissioner  of  Internal 
Revenue,  dated  January  12th,  1863  : 

"  Revenue  stamps  may  be  ordered  from  this  office  in  quantities  to 
suit  purchasers.  Orders  should  cover  remittances  of  Treasury  notes, 
or  an  original  certificate  of  a  United  States  Assistant  Treasurer,  or 
designated  depository,  of  a  deposit  made  for  the  purchase  of  stamps. 
The  following  commission,  payable  in  Stamps,  will  be  allowed  : 
"  On  "  purchases  of  $  50  or  more,  2  per  centum. 
"  "  100        "         3  " 

u  u  500        "         4  " 

"  "  1,000        "         5  "  — " 

I  publish  this  in  order  that  there  may  be  no  misunderstanding,  or 
need  for  explanations. 

I  sell  stamps  and  allow  the  same  rates  of  commission  as  are  author- 
ized by  the  Goverment,  and  take  legal  tender  notes  therefor. 

Orders,  accompanied  by  remittances,  may  be  sent  by  mail  or  express, 
and  the  stamps  will  be  promptly  forwarded  by  return  of  same. 

Any  information  in  my  power,  in  reference  to  their  use,  I  am  always 
ready  cheerfully  to  give. 

WM.  Y.  PATCH, 

Collector  First  District,  Cal. 


FROM  AN  ACT  AMENDATORY  OF  THE  ACT  OF 
JULY  1,  1862. 

[Approved  March  3d,  1863.] 

[The  rulings  of  the  Commissioner  in  the  preceding  pages  arc  based  on  the 
act  before  its  amendment.  The  few  instances  where  they  differ  with  the 
amendment  and  schedule  now  given  will  be  readily  observed.] 

Sec.  2.  And  be  it  further  enacted,  That  on  and  after  the  first 
day  of  May,  eighteen  hundred  and  sixty-three,  no  person  or  per-  Jj^JZ  tick<Jts 
sons,  association,  firm,  or  corporation,  shall  make,  sell,  or  offer 
for  sale,  or  dispose  of  any  lottery  ticket,  or  fractional  part  thereof, 
or  any  policy  of  numbers  in  any  lottery,  or  any  token,  certifi- 
cate, or  device  representing  or  intended  to  represent  the  holder, 
or  any  other  person  or  person  [s,]  as  entitled  or  to  be  entitled,  in 
any  lottery,  lottery  scheme  or  game  of  hazard  or  chance  to  be 
drawn,  to  any  prize  or  share  or  part  of  a  prize,  or  any  sum  or 
part  or  share  of  any  sum  of  money,  or  other  article  of  value,  or 
any  fractional  part  thereof,  without  affixing  thereto  an  adhesive 
stamp  or  stamps  denoting  the  duty  imposed  by  this  act,  and  in 
default  thereof  shall  incur  a  penalty  of  fifty  dollars  for  each  and 
every  such  offense ;  and  no  prize  or  part  of  a  prize  drawn  to  or 
by  any  ticket,  or  fractional  part  thereof,  token,  certificate,  or  Penalty, 
device  as  aforesaid ;    and  no  sum  of  money  or  thing  of  value 
made  payable  or  deliverable  upon  any  stake  or  investment  or 
risk  in  or  upon  any  policy  of  numbers,  shall  be  demanded  or 
recovered  by  any  legal  proceedings  or  otherwise  without  theT 
ticket  or  fractional  part  thereof,  or  policy  of  numbers,  token,  cer-  feet,  must  be 
tificate,  or  device,  shall  have  been  duly  stamped  at  the  time  of  stamPed- 
the  making  sale  or  delivery  or  disposal  thereof :   Provided,  That, 
in  addition  to  all  other  penalties  and  forfeitures  now  imposed  by 
law  for  the  evasion  of  stamp  duties,  any  person  who  shall  pur- 
chase, obtain,  or  receive  any  lottery  ticket,  or  fractional  part  if  not  stamped, 
thereof,  or   any   token,    certificate,   or   device   representing   or  St/tSSetE 
intended  to  represent  a  lottery  ticket,  or  fractional  part  thereof,  amount  paid  for 
or  any  policy  of  numbers,  without  first  having  thereon  the  stamp  *  e  tlcket- 
imposed  by  this  act,  may  recover  from  the  person  of  whom  the 
same  was  purchased,  obtained,  or  received,  at  any  time  within 
three  years  thereafter,  before  any  court  of  competent  jurisdiction, 


34 

a  sum  equal  to  twice  the  amount  paid  for  such  ticket  or  frac- 
tional part  thereof,  token,  certificate,  or  device,  or  staked  or 
invested  in  or  upon  any  policy  of  numbers  as  aforesaid,  with  just 
and  legal  costs:  Provided,  further,  That  the  stamp  duty  herein 
provided  for  shall  be  classed  in  the  act  to  which  this  act  is  an 
amendment  under  Schedule  B,  as  follows,  to  wit : 

"  Lottery  tickets,  fractional  parts  of  lottery  tickets,  policies  of 
.         ,    „       numbers  in  lotteries,  tokens,  certificates,  or  devices  in  any  form, 

Amount  or  .  7  . J  7 

stamp  required,  representing  the  holder,  or  any  person  or  persons,  as  entitled,  or 
to  be  entitled,  in  any  lottery,  scheme,  or  game  of  hazard  or 
chance,  hereafter  to  be  drawn,  to  any  prize  or  portion  of  a  prize 
or  sum  of  money,  or  share  thereof,  or  other  article  of  value,-or 
any  portion  or  share  thereof,  when  such  ticket,  fractional  part  of 
a  ticket,  policy  of  numbers,  token,  certificate,  or  device,  shall  not 
exceed  one  dollar  in  the  amount  risked,  or  in  the  retail  price 
For  Tickets  of  thereof,  fifty  cents  (50)  ;  when  such  ticket,  fractional  part  of  a 
cenS^   GSS'      y  ticket,  policy,  token,  certificate,  or  device,  shall  exceed  one  dollar 
in  the  amount  risked,  or  in  the  retail  price  thereof,  then  for  each  and 
For  each  addi-  every  dollar,  or  fractional  part  thereof,  over  and  above  one  dollar, 
fractiona0inprartras  before  mentioned,  an  additional  fifty  cents   (50):    Provided, 
thereof,  fifty      however,  That  no  stamp  duty  herein  provided  for  shall  be  con- 
strued to  authorize  any  lottery,  or  the  sale  of  any  lottery  tickets, 
Saje  of  lottery  tokens,  or  certificates,  representing  shares  or  fractional  parts  of 
thorized,  where  shares  therein,  within  any  State  or  Territory  of  the  United  States 
S°]ibws!dbyl°'in  which  lotteries  or  the  sale  of  lottery  tickets  is   or  shall  be 
specially  prohibited  by  the  laws  thereof,  or  in  violation  of  the 
laws  of  any  State  or  Territory ;  and  nothing  in  this  act  shall  be 
.     held  or  construed  so  as  to  prevent  the  several  States,  within  the 
pose  additional  limits  thereof,  from  placing  a  duty,  tax,  or  license,  for  State  pur- 
fickets11  Sale  °f  Poses>  on  any  sa*e  °f  lottery  tickets  on  which  a  duty  is  required 
to  be  paid  by  this  act." 

Sec.  3.  And  be  it  further  enacted,  That  any  person  or  per- 
sons, firm,  company,  or  corporation,  who  shall  issue  tickets  or 
contracts  of  insurance  against  fatal  or  non-fatal  injury  to  persons 
Sa^"eiersetopay  wm^e  traveling  by  land  or  water,  shall  pay  a  duty  of  one  per 
a  duty  of  l  per  centum  on  the  gross  amount  of  all  the  receipts  for  such  insurance, 
receipts!  ana*  shall  be  subject  to  all  the  provisions  and  regulations  of  exist- 

ing law  applicable  thereto,  in  relation  to  insurance  companies: 
Proviso  exempt-  Provided,  That  no  stamp  duty  shall  be  required  upon  tickets  or 

mg  tickets  from  contracts  of  insurance  as  aforesaid,  when  limited  to  fatal  or  non- 
stamp  duty.  .    .  ' 

ratal  injury  to  persons  while  traveling. 

Sec.  4,  And  he  it  further  enacted,  That  all  contracts  for  the 

Contr   tf         purchase  or  sale  of  gold  or  silver  coin,  or  bullion,  and  all  con- 

purcimse  and    tracts  for  the  loan   of  money  or  currency  secured  by  pledge  or 

bunion  COm  °r  deposit,  or  other  disposition  of  gold  or  silver  coin  of  the  United 

States,  if  to  be  performed  after  a  period  exceeding  three  days, 

To  be  written  or  shall  be  in  writing  or  printed,  and  signed  by  the  parties  or  their 

printed,  signed*  agents  or  attorneys,  and  shall  have  one  or  more  adhesive  stamps, 

s  ampc  .     ^  provided  in  the  act  to  which  this  is  an  amendment,  equal  in 


35 

amount  to  one-half  of  one  per  centum,  and  interest  at  the  rate  of 
six  per  centum  per  annum  on  the  amount  so  loaned,  pledged,  or 
deposited  ;  and  if  any  such  loan,  pledge,  or  deposit,  made  for  aIf  renewed_ 
period  not  exceeding  three  days,  shall  be  renewed  or  in  any  way 
extended  for  any  time  whatever,  said  loan,  pledge,  or  deposit 
shall  be  subject  to  the  duty  imposed  on  loans  exceeding  three 
days  ;  and  no  loan  of  currency  or  money  on  the  security  of  gold 
or  silver  coin  of  the  United  States,  as  aforesaid,  or  of  any  certifi-  J™  ^0°"  xceed 
cate  or  other  evidence  of  deposit,  payable  in  gold  or  silver  coin,  par  value, 
shall  be  made,  exceeding  in  amount  the  par  value  of  the  coin 
pledged  or  deposited  as  security ;  and  any  such  loan  so  made,  or 
attempted  to  be  made,  shall  be  utterly  void :  Provided,  That  if  proviso, 
gold  or  silver  coin  be  loaned  at  its  par  value,  it  shall  be  subject 
only  to  the  duty  imposed  on  other  loans:    Provided,  however, Yyov\$o exempt- 
That  nothing  herein  contained  shall  apply  to  any  transaction  by  Jofnf,0&cnmeilt 
or  with  the  government  of  the  United  States. 

Sec.  5.  And  be  it  further  enacted,  That  all  contracts,  loans,  or  contracts,  &c, 
sales  of  gold  and  silver  coin  and  bullion,  not  made  in  accordance  ^  CvoM°rifbnot 
with  this  act,  shall  be  wholly  and  absolutely  void;  and  in  addi- made  in  accord- 
tion  to  the  penalties  provided  in  the  act   to  which  this  is  an  JJg8  with  this 
amendment,  any  party  to  said  contract  may,  at  any  time  within 
one  year  from  the  date  of  the  contract,  bring  suit  before  anypenaity. 
court  of  competent  jurisdiction  to  recover  back,  for  his  own  use 
and  benefit,  the  money  paid  on  any  contract  not  made  in  accord- 
ance with  this  act. 

Sec.  6.  And  be  it  further  enacted,  That  section  one  hundred 
and  ten  be,  and  hereby  is,  amended  as  follows  :   "Any  memoran-  note? defined. 
dum,  check,  receipt,  or  other  written  or  printed  evidence  of  an 
amount  of  money  to  be  paid  on  demand,  or  at  a  time  designated, 
shall  be  considered  as  a  promissory  note  within  the  meaning  of 
that  section,  and  shall  be  stamped  accordingly ;  and  that  Sched- 
ule B,  following  said  section,  be,  and  is  hereby,  amended  so  that 
any  inland  bill  of  exchange,  draft,  or  order  for  the  payment  of 
any  sum  of  money  exceeding  twenty  dollars,  otherwise  than  at 
sight  or  on  demand,  and  any  promissory  note  shall  (in  lieu  of  st       dut   on 
the   duties  prescribed  in  Schedule  B)  have  a  stamp  or  stamps  $200,  or  frac- 
affixed  thereon  denoting  a  duty,  upon  every  sum  of  two  hundred  [hereof  not  ex- 
dollars  or  any  fractional  part  thereof,  if  payable  on  demand  or  at  ceeding  33  days, 
any  time  not  exceeding  thirty -three  days,  including  the  grace, 
from  the  date  or  sight,  of  one  cent  (01).  _.,      nnnA-n„ 

-r^  ii  •  i  i  i  •  i  i  p         Not  exceeding 

h  payable  at  any  time  not  less  than  thirty-three  days  as  atore-  63  days.  2  cents, 
said,  and  not  exceeding  sixty-three  days,  including  the  grace, 
from  date  or  sight,  of  two  cents  (02). 

If  payable  at  any  time  not  less  than  sixty-three  days,  as  afore-  ^ot  exceeding 
said,  and  not  exceeding  ninety-three  days,  including  the  grace, 93  days' 3  cents- 
from  date  or  sight,  of  three  cents  (03). 

If  payable   at  any  time  not  less  than  ninety-three  days,  as  4  months Gandg3 
aforesaid,  and  not  exceeding  four  months  from  date  or  sight  and  days,  4  cents, 
grace,  of  four  cents  (04). 


36 
Not  exceeding       If  payable  at  any  time  not  less  than  four  months,  as  aforesaid, 

6  months  and  3        ,     r  /  -..♦'.  ,,      j.  t.,  .   ,  :  -    # 

days,  o  cents,     and  not  exceeding  six  months  from  date  or  sight  or  grace,  of  six 

cents  (06). 
Exceeding  six       If  payable  at  any  time  exceeding  six  months  from  date  or 
cents"!1*'  10       sight  and  grace,  of  ten  cents   (10). 

And  that  Schedule  B,  following  section  one  hundred  and  ten, 
stamp  duty  on  be,  and  is  hereby,  further  amended,  so  that  the  stamp  duty  on 
cite  's  ^ents111    certificates  °f  any  other  description  than  those  specified  in  said 

schedule,  in  lieu  of  ten  cents  as  therein  prescribed,  shall  be  five 

cents  (05). 

On  passage  tickets  by  any  vessel  from  a  port  of  the  United 
Foreign  passage  States  to  &  foreign  port,  costing  thirty  dollars  or  less,  fifty  cents 

tickets,  50  cents.  (50). 

On  any  power  of  attorney  for  the  sale  or  transfer  of  any  scrip 
Power  of  attor-  0r  certificate  of  profits  or  memorandum,  showing  an  interest  in 

11  cv  to   trsiisicr 

an  interest  not  the  profits  or  accumulations  of  any  corporation  or  association,  if 
tencents*  §5°'  ^or  a  sum  llot  exceecnng  fifty  dollars,  ten  cents  (10 ). 

On  any  policy  of  insurance  or  other  instrument,  by  whatever 
insurance  pre-  name  the  same  shall  be  called,  by  which  insurance  shall  be  made 
mium  not  ex-  0r  renewed  upon  property  of  any  description,  whether  against 
cents.  °      '       perils  by  sea,  or  by  fire,  or  other  peril  of  any  kind,  made  by  any 

insurance  company  or  its  agents,  or  by  any  other  company  or 

person,  in  which  the  premium  or  assessment  shall  not  exceed 

ten  dollars,  ten  cents  (10). 

On  any  bill  of  sale  by  which  any  ship  or  vessel,  or  any  part 
vessel'  not  ex-  thereof,  shall  be  conveyed  to  or  vested  in  any  other  person  or 
cents"8  $500' ^  persons,  when  the  consideration  shall  not  exceed  five  hundred 

dollars,  there  shall  be  affixed  a  stamp  or  stamps  denoting  a  duty 

of  twenty-five  cents  (25). 

If  the  consideration  exceeds  five  hundred  and  does  not  exceed 
f^ooofeo  cen&.  one  thousand  dollars,  the  duty  shall  be  fifty  cents  (50). 

If  the  consideration  exceeds  one  thousand  dollars,  for  each 
Additional  and  every  additional  amount  of  one  thousand  dollars,  or  any 
fheroof;05o£nts.  fractional  part  thereof,  in  excess  of  one  thousand  dollars,  the 

duty  in  addition  shall  be  fifty  cents  (50). 
Assignment  On  each  and  every  assignment  or  transfer  of  a  mortgage, 

oriSnaf  ilf    r-  ^ease?  or  policy  of  insurance,  a  stamp  duty  shall  be  paid  equal 
tain  cases.  to  that  imposed  on  the  original  instrument. 

Any  power  of  attorney,  conveyance,  or  document  of  any  kind, 

made,  or  purporting  to  be  made,  in  any  foreign  country  to  be 
Foreign  power  used  in  the  United  States,  shall  pay  the  same  duty  as  is  required 
of  attorney,  &c.  by  ]aw  on  sjmjlar  instruments  or  documents  when  made  or  issued 

in  the  United  States;  and  the  party  to  whom  the  same  is  issued, 

liy  whom  stamp- or  hy  wj1Qm   jt  ig   tQ   be  uged?  slmll?  before  uging  tne  samej  affix 

thereon  the  stamp  or  stamps  indicating  the  duty  required. 

Any  mortgage  or  personal  bond  for  the  payment  of  money,  or 
Morteaire  or  as  secui'ily  *or  tne  payment  of  any  definite  or  certain  sum  of 
personal  bond,  money,  in  lieu  of  the  duties  imposed  as  prescribed  in  Schedule 

B,  following  the  one  hundred  and  tenth  section,  shall  have  a 


37 

stamp  or  stamps  affixed  thereon  denoting  a  duty  upon  every  sum 
of  two  hundred  dollars,  or  any  fractional  part  thereof,  of  ten 
cents  (10). 

No  conveyance,  deed,  mortgage,  or  writing,  whereby  any  lands, 
tenements,  realty,  or  other  property,  shall  be  sold,  granted,  as- 
signed, or  otherwise  conveyed,  or  shall  be  made  as  security  for  ^^tg gg*10 
the  payment  of  any  sum  of  money,  shall  be  required  to  pay  a 
stamp  duty  of  more  than  the  sum  of  one  thousand  dollars,  any- 
thing to  the  contrary  notwithstanding. 

No  stamp  duty  shall  be  required  on  powers  of  attorney  or  any  Bounties,  pen- 
other  paper  relating  to  applications  for  bounties,  arrearages  of  sons,  &c,  ex- 
pay,  or  pensions,  or  to  the  receipt  thereof  from  time  to  time,  or L 
indemnity  awarded  for  depredations  and  injuries  by  certain  bands 
of  Sioux  Indians ;  nor  on  any  warrant  of  attorney  accompany- 
ing a  bond  or  note,  when  such  bond  or  note  shall  have  affixed 
thereto  the  stamp  or  stamps  denoting  the  duty  required;  and  Bond   mort- 
whenever  any  bond  or  note  shall  be  secured  by  a  mortgage,  but  one  stamp, 
one  stamp  duty  shall  be  required  to  be  placed  on  such  papers : 
Provided,  That  the  stamp  duty  placed  thereon  is  the  highest  rate 
required  for  said  instruments,  or  either  of  them ;  nor  on  certifi- 
cates of  the  measurement  or  weight  of  animals,  wood,  coal,  or  , 

,  .  A  °   ,  ,    .  Certain  certih- 

other  articles  ;  nor  on  deposit  notes  to  mutual  insurance  compa-  cate  exempt, 
nies  for  insurance  upon  which  policies  subject  to  stamp  duties 
have  been  or  are  to  be  issued ;  nor  on  any  certificate  of  the  rec- 
ord of  a  deed  or  other  instrument  in  writing,  or  of  the  acknowl- 
edgment or  proof  thereof  by  attesting  witnesses. 

The  duty  or  stamp  required  for  transportation  by  express  com-  J^expJel^&c., 
panies  and  others  is  hereby  repealed,  and  such  transportation  exempt, 
shall  be  exempt  from  stamp  duty. 

That  the  stamp  duty  on  a  contract  or  agreement  for  the  char- 
ter of  any  ship,  or  vessel,  or  steamer,  as  now  provided  for  in  charter  parties. 
Schedule  B,  or  any  letter,  memorandum,  or  other  writing,  be- 
tween the  captain,  master,  or  owner,  or  person  acting  as  agent 
of  any  ship,  or  vessel,  or  steamer,  and  any  other  person  or  per- 
sons for  or  relating  to  the  charter  of  such  ship,  or  vessel,  or 
steamer,  if  the  registered  tonnage  of  such  ship,  or  vessel,  or 
steamer,  does  not  exceed  one  hundred  and  fifty  tons,  shall  be 
one  dollar  ($1). 

Exceeding  one  hundred  and  fifty  tons  and  not  exceeding  three 
hundred  tons,  three  dollars  ($3). 

Exceeding  three  hundred  tons  and  not  exceeding  six  hundred 
tons,  five  dollars  ($6). 

Exceeding  six  hundred  tons,  ten  dollars  ($10). 

Sec.  7.    And  be  it  further  enacted,  That  the  Commissioner  of  cancellation  of 
Internal  Revenue  be  and  he  is  hereby  authorized  to  prescribe  stamps, 
such  method  for  the  cancellation  of  stamps  as  a  substitute  for  or 
in  addition  to  the  method  now  prescribed  by  law  as  he  may  deem 
expedient  and  effectual.     And  he  is  further  authorized  in  his 
discretion  to  make  the  application  of  such  method  imperative  proprietar 


38 

upon  the  manufacturers  of  proprietary  articles,  and  upon  stamps 
of  a  nominal  value  exceeding  twenty-five  cents  each. 
Express  compa-      ^ec.  10*     And  be  it  further  enacted,  That  on  and  after  the 
nits.  first  day  of  April,  eighteen  hundred  and  sixty-three,  any  person 

or  persons,  firms,  companies,  or  corporations,  carrying  on  or  do- 
ing an  express  business,  shall,  in  lieu  of  the  tax  and  stamp  du- 
Duty,  2 per  cent- ties  imposed  by  existing  laws,  be  subject  to  and  pay  a  duty  of 
ceiptM payable" tw0  Per  centum  on  the  gross  amount  of  all  the  receipts  of  such 
tb  district^  °f  exPress  business,  and  shall  be  subject  to  the  same  provisions, 
rules,  and  penalties  as  are  prescribed  in  section  eighty  of  the  act 
to  which  this  is  an  amendment,  for  the  persons,  firms,  companies 
or  corporations  owning  or  possessing  or  having  the  management 
of  railroads,  steamboats,  and  ferryboats ;  and  all  acts  or  part  of 
acts  inconsistent  herewith  are  hereby  repealed. 

Sec.  16.  And  be  it  further  enacted,  That  in  any  collection 
Commissioner  district  where,  in  the  judgment  of  the  Commissioner  of  Internal 
authorized  to  Revenue,  the  facilities  for  the  procurement  and  distribution  of 
olrs"vithCBtamps  stamped  vellum,  parchment,  or  paper,  and  adhesive  stamps  are 
for  sale.  or  shall  be  insufficient,  the  Commissioner,  as  aforesaid,  is  author- 

ized to  furnish,  supply,  and  deliver  to  the  collector  of  any  such 
district  a  suitable  quantity  or  amount  of  stamped  vellum,  parch- 
ment, or  paper,  and  adhesive  stamps,  without  prepayment  there- 
for, and  shall  allow  the  highest  rate  of  commissions  to  the  col- 
lector allowed  by  law  to  any  other  parties  purchasing  the  same, 
and  may,  in  advance,  require  of  any  such  collector  a  bond,  with 
sufficient  sureties  to  an  amount  equal  to  the  value  of  any  stamped 
vellum,  parchment,  or  paper,  and  adhesive  stamps,  which  may 
be  placed  in  his  hands  and  remain  unaccounted  for,  conditioned 
for  the  faithful  return,  whenever  so  required,  of  all  quantities  or 
amounts  undisposed  of,  and  for  the  payment,  monthly,  of  all  quan- 
tities or  amounts,  sold  or  not,  remaining  on  hand.  And  it  shall 
be  the  duty  of  such  collector  to  supply  his  deputies  with,  or  sell 
to  other  parties  within  his  district  who  may  make  application 
therefor,  stamped  vellum,  parchment,  or  paper,  and  adhesive 
stamps,  upon  the  same  terms  allowed  by  law,  or  under  the  regu- 
lations of  the  Commissioner  of  Internal  Revenue,  who  is  hereby 
authorized  to  make  such  other  regulations,  not  inconsistent  here- 
with, for  the  security  of  the  United  States  and  the  better  accom- 
modation of  the  public  in  relation  to  the  matters  hereinbefore 
mentioned,  as  he  may  judge  necessary  and  expedient :  Provided, 
That  no  instrument,  document,  or  paper,  made,  signed,  or  issued, 
prior  to  the  first  day  of  June,  Anno  Domini  eighteen  hundred 
and  sixty -three,  without  being  duly  stamped,  or  having  thereon 
iTnstamped  in-  an  adhesive  stamp  to  denote  the  duty  imposed  thereon,  shall,  for 
strimicnts  not  that  cause,  be  deemed  invalid  and  of  no  effect:  And  provided, 
June  :wfl868.  °That  no  instrument,  document,  writing,  or  paper,  required  by  law 
to  be  stamped,  signed,  or  issued,  without  being  duly  stamped 
prior  to  the  day  aforesaid,  or  any  copy  thereof,  shall  be  admitted 
or  used  as  evidence  in  any  Court  until  a  legal  stamp  or  stamps, 


w 

denoting  the  amount  of  duty  charged  thereon,  shall  have  been  instruments 
affixed  thereto  or  used  thereon,  and  the  initials  of  the  persons  SaCourt!  ampC 
using  or  affixing  the  same,  together  with  the  date  when  the  same 
is  so  used  or  affixed,  shall  have  been  placed  thereon  by  such 
person.  And  the  person  desiring  to  use  any  such  instrument, 
document,  writing,  or  paper,  as  evidence,  or  his  agent  or  attorney, 
is  authorized  in  the  presence  of  the  Court  to  stamp  the  same  as 
heretofore  provided  by  law. 

Sec.  27.    And  be  it  further  enacted,  That  any  person  who  shall 
offer  for  sale,  after  the  thirtieth  of  September,  eighteen  hundred  ah  articles  nam- 
and  sixty-three,  any  of  the  articles  named  in  Schedule  C  of  the  ed  in  Schedule  c 
act  to  which  this  act  is  an  amendment,  whether  the  articles  so  after  Sept.  30, 
offered  are  imported  or  are  of  foreign  or  domestic  manufacture,  ^^  mns*  haYe 

\  p  -  >      .  '  stamps  affixed 

shall  be  deemed  the  manufacturer  thereof,  and  subject  to  all  the  thereto, 
duties,  liabilities,  and  penalties,  in  said  act  imposed  in  regard  to 
the  sale  of  such  articles  without  the  use  of  the  proper  stamp  or 
stamps  as  in  said  act  is  required. 

Sec.  28.     And  be  it  further  enacted,  That  all  medicines,  pre- 
parations, compositions,  perfumery,  and  cosmetics,  intended  for  proprietary  ar- 
exportation,  as  provided  for  in  section  one  hundred  and  nine  of  tides  intended 
the  act  to  which  this  is  an  amendment,  in  order  to  be  manufac-  m^/kmanu" 
tured  and  sold  or  removed,  without  being  charged  with  duty,  and  factored  in 

.  '  &  °  ii       bonded  ware- 

witnout  having  a  stamp  affixed  thereto,  may,  under  such  rules  houses. 
and  regulations  as  the  Secretary  of  the  Treasury  may  prescribe, 
be  made  and  manufactured  in  warehouses  known  and  designated 
in  treasury  regulations  as  bonded  warehouses,  class  two :  Pro- 
vided, Such  manufacturer  shall  first  give  satisfactory  bonds  to  the 
collector  of  internal  revenue  for  the  faithful  observance  of  the 
rules  and  regulations  herein  provided  for,  in  amount  not  less  than 
half  required  by  the  regulations  of  the  Secretary  of  the  Treas- 
ury from  persons  allowed  bonded  warehouses,  class  two*.  Such 
goods,  when  manufactured  in  such  warehouses,  may  be  removed  ^    .  , 

£  .  tit-  t-  no  May  be  removed 

tor  exportation,  under  the  direction  ot  the  revenue  officer  having  without  excise 
charge  thereof,  without  being  charged  with  duty,  and  without or  stamp  duty' 
having  a  stamp  affixed  thereto.     Any  manufacturer  of  the  arti- 
cles aforesaid,  or  of  any  of  them,  having  such  bonded  warehouse 
as  aforesaid,  shall  be  at  liberty,  under  such  rules  and  regulations 
as  the  Secretary  of  the  Treasury  may  prescribe,  to  convey  there- 
in any  materials    to  be  used   in  such  manufacture   which   are 
allowed  by  the  provisions  of  the  said  act  to  be  exported  free  from 
tax  or  duty,  as  well  as  the  necessary  materials,  implements,  pack- 
ages, vessels,  brands,  and  labels,  for  the  preparation,  putting  up, 
and  export,  of  the  said  manufactured  articles  ;  and  every  article 
so  used  shall  be  exempt  from  stamp  and  excise  duty.     Articles  Articles  used  in 
and  materials  so  to  be  used  may  be  transferred  from  any  bonded  Juch  manufac- 
warehouse  in  which  the  same  may  be,  under  such  regulations  as  from  stamped 
the  Secretary  of  the  Treasury  may  prescribe,  into  any  bonded excise  duty- 
warehouse,  class  two,  in  which  such  manufacture  may  be  con- 
ducted, and  may  be  used  in  such  manufacture,  without  payment 


40 

of  duties  thereon,  and  may  there  be  used  in  such  manufacture. 
No  article  so  removed,  nor  any  article  manufactured  in  said 
bonded  warehouse,  class  two,  shall  be  taken  therefrom  except 
for  exportation,  under  the  direction  of  the  proper  officer  of  the 
customs  having  charge  thereof,  whose  certificate,  describing  the 
articles  by  their  marks,  or  otherwise,  the  quantity,  the  date  of 
importation,  and  name  of  vessel,  with  such  additional  particulars 
as  may  from  time  to  time  be  required,  shall  be  received  by  the 
collector  of  customs  in  cancellation  of  the  bonds,  or  return  of 
the  amount  of  foreign  import  duties.  All  labor  performed  and 
services  rendered  under  these  regulations  shall  be  under  the 
supervision  of  an  officer  of  the  customs,  and  at  the  expense  of 
the  manufacturer. 

Sec.  37.  And  be  it  further  enacted,  That  this  act,  except 
where  otherwise  indicated,  shall  take  effect  from  and  after  its 
Act  to  take  ef-  passage,  and  all  acts  and  parts  of  acts  repugnant  to  the  provis- 
ofpassage.  ions  of  this  act  be  and  the  same  are  hereby  repealed :  Provided, 
That  the  existing  laws  shall  extend  to  and  be  in  force,  as  modi- 
fied, for  the  collection  of  the  duties  imposed  by  this  act,  for  the 
prosecution  and  punishment  of  all  offenses,  and  for  the  recovery, 
collection,  distribution,  and  remission,  of  all  fines,  penalties,  and 
forfeitures,  as  fully  and  effectually  as  if  every  regulation,  penalty, 
forfeiture,  provision,  clause,  matter,  and  thing  to  that  effect,  in 
the  existing  laws  contained,  had  been  inserted  in  and  reenacted 
by  this  act. 


COMPLETE  SCHEDULE  OF  STAMP  DUTIES, 

AS  AMENDED  BY  THE  ACT  OF  CONGRESS,  APPROVED  MARCH 

3d,  1863. 


Dol.  cts. 
Agreement  or  Contract  other 
than  specified,  and  Appraisement 

for  every  sheet 0  05 

Bank  Check,  Draft,  or  Order 
for  payment  of  any  sum  exceed- 
ing $20  at  sight  or  on  demand.. .  0  02 
Bill  op  Exchange,  (Inland)  draft, 
or  order  for  the  payment  of  any 
sum  of  money  exceeding  twen- 
ty dollars,  otherwise  than  at 
sight  or  on  demand,  and  any 
promissory  note  (and  any  mem- 
orandum, check,  receipt,  or 
other  written  or  printed  evi- 
dence of  an  amount  of  money 
to  be  paid  on  demand,  or  at  a 
time  designated,  shall  be  con- 
sidered as  a  promissory  note) 
upon  every  sum  of  $200,  or 
fractional  part  thereof,  if  on 
demand,  or  not  exceeding  33 
days  time,  including  the  grace, 

from  the  date  or  sight 0  01 

If  payable  not  less  than  33  or 
more  than  63  days  from  date  or 

sight  including  grace 0  02 

Do.  63  days  or  more  than  93  davs    0  03 
"    93      ""  "  4  mos.    0  04 

"    4  months  "  6     "        0  06 

If  payable  at  any  time  exceeding 
6  months  from  date  or  sight. . .     0  10 
Bills  op  Exchange  or  Orders  for 
Payment  drawn  or  purporting  to 
be  "drawn  in  any  foreign  country, 
but  payable  in  the  United  States, 
must  have  placed  thereon  an  ad- 
hesive   Stamp  of  proper  value, 
such  as  is  required  for   Inland 
Bills  of  Exchange. 
Penalty,  paying  or  negotiating  the 

same  without  such  Stamp,  §100. 
Bills  op  Exchange  (Foreign)  or 
Letters  of  Credit  drawn  in  but 
payable  out  of  the  United  States, 
if  drawn  singly  or  otherwise  than 
in  a  set  of  three  or  more,  are  sub- 
ject to  the  same  rates  as  Inland 
Bills  of  Exchange. 
Bills   op    Exchange    (Foreign) 
drawn  in  sets  of  three  or  more, 
for  every  Bill  of  each  set,  when 
the  sum  made  payable  shall  not 
exceed     $150,     or    equivalent 
thereof  in  any  foreign  currency    0  03 
"  exc'g  $160  and  not  exc'd  $250..    0  05 
"      "        250        "  "        500..    0  10 


Dol.  cts. 
exc'g  500  and  not  ex'g  $1,000..    0  15 
"     "     1,000       "  "     1,500..    0  20 

"     "     1,500       "  "     2,250..    0  30 

"     "     2,250       "  "     3,500..    0  50 

"     "     3,500       "  "     5,000..    0  70 

"     "     5,000       *  "     7,500..    1  00 

"  for  every  $2,500,  or  fractional 

part  thereof,  additional 0  30 

Bill  op  Lading,  or  receipt  for 
goods,  &c,  to  be  exported  from 
a  port  or  place  in  the  United 
States,  to   any  foreign  port  or 

place 0  10 

Bill  op  Sale,  (vessel)  or  any  part 

thereof  not  exceeding  $500 0  25 

$500  to  $1,000 0  50 

Bill  op  Sale,  etc. ,  for  every  $1,000 

or  fraction  thereof  over  $1,000    0  50 
Bond  for  indemnifying  any  person 
who  shall  have  become  bound,  or 

engaged  as  surety 0  50 

Bond  of  any  description,  other  than 
such  as  are  required  in  legal  pro- 
ceedings,  and  such  as  are   not 

otherwise  charged 0  25 

Certificate  op  Stock  in  an  in- 
corporated company 0  25 

Certificate  of  Profits,  or  mem- 
orandum of  interest  in  any  in- 
corporated company  for  not 

less  than  $10,  nor  over  $50 0  10 

"  Ditto  for  over  $50 0  25 

Certificate  of  Damage,  and  all 
documents  issued  by  Port  "Ward- 
ens, Marine  Surveyors,  &c 0  25 

Certificate  of  Deposit,  for  not 

exceeding  $100 0  02 

"  exceeding  $100. . .  -. 0  05 

Certificate  of  any  other  descrip- 
tion     0  05 

Charter  Party,  when  the  regis- 
tered tonnage  does  not  exceed 

150  tons 1  00 

' '  exceeding  150,  and  not  exceed- 
ing 300 3  00 

"  exceeding  300  and  not  exceed- 
ing 600  tons 5  00 

"  exceeding  600  tons 10  00 

Contract  Notes 0  10 

Contracts  for  the  purchase  or  sale 
of  gold  or  silver  coin,  or  bul- 
lion, and  contracts  for  the  loan 
of  money  or  currency,  secured 
by  pledge  or  deposit  of  gold  or 
silver  coin  of  the  United  States, 
if  to  be  performed  after  a  pe- 


42 


Dol.  cts. 
riod  exceeding  3  days  to  be  in 
writing  and  on  the  amount  so 
loaned — one-half  of  one  per  ct. 
and  six  per  cent,  per  annum 
interest. 
Conveyance,  when  the  considera- 
tion or  value  is  over  $100,  and 

not  above  $500 0  50 

over  $500  and  not  above  $1,000  1  00 
"  1,000  "  "  2,500  2  00 
"  2,500  "  "  5,000  5  00 
"  5,000  "  "  10,000  10  00 
"  10,000  "  "  20,000  20  00 
for  every  additional  $10,000  or 

fractional  part 20  00 

Customs'  Entry  for  goods  not  ex- 
ceeding $100  in  value 0  25 

"  exceeding  $100,  and  not  ex- 

ceeding$500 0  50 

"  exceeding  $500 1  00 

Entry  for  withdrawal  from  Bond- 
ed Warehouse , 0  50 

Insurance  Policy,  Marine,  In- 
land, or  Fire,  when  premium 

does  not  exceed  $10  00 0  10 

Exceeding  $10  00 0  25 

"  Life,    when     not    exceeding 

$1,000 0  25 

"     "        exceeding   $1,000   and 
not  exceeding  $5,000. 

"     "        exceeding  $5,000 

Each  assignment  or  transfer  of  a 
policy  must  pay  same  duty  as 
original. 
Lease,  agreement,  memorandum, 
or  contract  for  the  hire,  use, 
or  rent  of  any  land,  tenement, 
&c,  for  not  exceeding  3  yrs. 

Exceeding  three  years 1  00 

Each  assignment  or  transfer  of  a 

lease  must  pay  same  duty  as 

original. 

Lottery  Ticket,  when  retail  price 

of  ticket  does  not  exceed  $1  00 

For  every  additional  dollar  and 

fraction  thereof 0  50 

Manifest  for  Customs'  Entry  or 
Clearance  of  a  vessel  to  a  for- 
eign port,  if  under  300  tons.. . .    1  00 
"  exceeding  300  and  not  exceed- 
ing 600  tons, 3  00 

"  exceeding  600  tons 5  00 

Mortgage,  or  Personal  Bond, 
for  the  payment  of  money,  or 
as  security  for  the  payment  of 
any  definite  or  certain  sum  of 


0  50 

1  00 


0  50 


0  50 


0  10 


0  50 


Dol.  cts. 
money,  for  every  sum  of  $200, 
or  any  fractional  part  thereof. 
Each  assignment  or  transfer  of  a 
mortgage  must  pay  same  duty 
as  original. 
Passage  Ticket,  by  any  vessel 
from  a  port  in  the  U.  S.  to  a 
foreign  port,  costing  $30  or  less 

Costing  over  $30 1  00 

Power  op  Attorney  for  Sale  or 
transfer  of  any  scrip  or  certifi- 
cate of  profits,  etc.,  etc.,  if  for 

a  sum  not  exceeding  $50 0  10 

Exceeding  $50 0  25 

"  or  Proxy  for  Voting  at  election 
for  officers  of  any  incorpora- 
ted company  or  society,  ex- 
cept religious,  charitable,  or 
literary  societies,  or  public 

cemeteries 0  10 

"  to  Receive  or  Collect  Rents. . .    0  25 
"  to  Sell  and  Convey  real  estate, 
or  to  Rent  or  Lease  the  same, 
and  to  perform  any  acts  not 

hereinbefore  specified 1  00 

Probate  of  Will  or  Letters  of  Ad- 
ministration, when  the  estate 
or  effects  do  not  exceed  $2,500 
ex'g  $2,500  and  not  ex'g  $5,000 


0  50 

1  00 

2  00 
5  00 


20,000 
50,000 
100,000  10  00 
150,000  20  00 
,000  or 
10  00 


0  25 


5,000 
"      20,000 
".     50,000 
"    100,000 
every  additional 
fractional  part. . 
Protest  of  Note,  Bill  of  Exchange, 
Acceptance,  Check,  or  Draft,  or 
any  Marine  Protest,  by  Notary 
Public  or  other  authorized  officer 
Telegraphic   Dispatch   or  Mes- 
sage, the  charge  for  which,  for 
the  first  ten  words,  does  not 

exceed  20  cents 0  01 

"  ditto,  when  the  charge  exceeds 

20  cents  for  ditto 0  03 

Warehouse  Receipt  for  any 
Goods,  Merchandise,  or  Property 
held  on  Storage,  in  any  public  or 

private  warehouse  or  yard 0  25 

Writ  or  other  Power  by  which  any 
Suit  is  commenced  in  any  Court 
of  Record,  either  Law  or  Equity, 
except  issued  by  a  Justice  of  the 
Peace,  or  in  any  Criminal  Suits 
commenced  by  the  United  States 
or  any  State 0  50 


[It  is  the  ruling  of  the  Department  that  all  copies  of  charter 
parties,  leases,  etc.,  shall  be  stamped  the  same  as  the  original,  if 
such  copies  are  to  be  relied  on  as  evidence.  Alias  and  pluries 
summons  are  to  be  stamped  the  same  as  the  original  process.] 


